CLA-2-39:RR:NC:SP:222 B80791
Mr. Stephen Goodwin
Saratoga Forwarding Co., Inc.
80 Everett Avenue
Chelsea, MA 02150
RE: The tariff classification of Glow In The Dark Program from China.
Dear Mr. Goodwin:
In your letter dated December 30, 1996, on behalf of your client you requested a tariff
classification ruling.
You have submitted three samples of Glow In The Dark Program that are identified as
Glow In The Dark Cosmos, Rainbow Stars Giant Glow Kit and Space Galaxies Ultimate
Glow Kit. These products consist of plastic and paper. The plastic stars are made of sturdy
plastic. The plastic glow designs and graphic designs require a tiny piece of adhesive putty
applied to the back of each one before placing on the wall or ceiling. The vinyl decal designs
are self adhesive. One common component of all these products is a special phosphorescent
pigment that stores light and releases it over time. The essential character of each set is
imparted by the plastic stars.
Your letter of inquiry states that the importer believes these items are properly
classified under heading 9503, as other toys. Chapter 95 General note states that a toy is an
article designed for the amusement of children or adults. However, these Glow In The Dark
Kits are designed to decorate one's room rather than to be played with. Therefore, these
items are not classified under heading 9503.
The applicable subheading for the all of the Glow In The Dark Program sets 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 212-466-5892.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division