The tariff classification of a suncatcher set from Hong Kong or China.

NY J88370 October 1, 2003 CLA-2-39:RR:NC:SP:221 J88370 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Bisfred Yuen Creative Kids International Inc. Rm. 408-409 Houston Centre 63 Mody Road Tsimshatsui, Hong Kong RE: The tariff classification of a suncatcher set from Hong Kong or China. Dear Mr. Yuen: In your letter dated September 9, 2003, you requested a tariff classification ruling. A sample was provided with your letter. The suncatchers are composed of plastic and packaged three to a set along with six colors of paint and a brush to decorate the suncatchers. The paints, brush and suncatchers are classified together as a set in the heading applicable to the item which imparts the essential character. The essential character of the set is imparted by the suncatchers. The applicable subheading for the suncatcher set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division