The tariff classification of a plastic glow set from China.
Issued March 5, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as item #4624-6, a large glow set. This set is composed of the glow in the dark plastic shapes, glow in the dark stickers and three tubes of glow in the dark glue. This product is designed so individuals may create a glowing galaxy in their room. In our opinion the plastic shapes impart the essential character to this set. The sample is returned as you requested.
CBP rationale
The applicable subheading for the glow in the dark 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.
Full text
NY D88066 March 5, 1999 CLA-2-39:RR:NC:SP:222 D88066 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Kevin Maher C-Air CHB 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a plastic glow set from China. Dear Mr. Maher: In your letter dated February 10, 1999, on behalf of your client Roseart Industries, you requested a tariff classification ruling. The submitted sample is identified as item #4624-6, a large glow set. This set is composed of the glow in the dark plastic shapes, glow in the dark stickers and three tubes of glow in the dark glue. This product is designed so individuals may create a glowing galaxy in their room. In our opinion the plastic shapes impart the essential character to this set. The sample is returned as you requested. The applicable subheading for the glow in the dark 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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