The tariff classification of a sun catcher set from China.

NY K87215 July 1, 2004 CLA-2-39:RR:NC:SP:221 K87215 CATEGORY: Classification TARIFF NO. 3926.40.0000 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a sun catcher set from China. Dear Mr. Maher: In your letter dated June 16, 2004, on behalf of your client Roseart Industries, you requested a classification ruling. The submitted sample is identified as style number 3320, Sun Catchers. The sun catchers are made of clear plastic with gold colored outlines and a small loop at the top. The plastic sun catchers are made in different shapes and sizes with different designs. The set contents include 11 sun catchers, a paintbrush, string and 6 different colors of paints. The paints are packaged in small plastic cups with lids. Each container holds .4 fluid ounces of paint. This set allows the individual to paint each sun catcher with the colors they desire. The string is attached to the small loop for the purpose of hanging the sun catchers in windows. The sample is returned as you requested. The applicable subheading for the plastic sun catchers set will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: 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