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NY L83840

April 13, 2005

CLA-2-35:RR:NC:SP:237 L83840

CATEGORY: Classification

TARIFF NO.: 3506.10.5000

Mr. Kevin Maher

C-Air Customhouse Brokers

181 South Franklin Avenue

Valley Stream, New York 11581

RE: The tariff classification of Style #5520 Light Saber Glue Stick from China.

Dear Mr. Maher:

In your letter dated April 4, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling. Style #5520 Light Saber Glue Stick consists of an orange plastic cylinder shaped glue stick (net wt. 20 grams) with a plastic cap molded in the form of a silver plastic battery operated light saber handle with frosted plastic reflector beam that glows red when a button is pressed (overall approx. 1”D x 6-3/4”L). The sample is attached to a printed paperboard card for retail sale. Your sample is being returned.


The applicable subheading for the Style #5520 Light Saber Glue Stick will be 3506.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: other. The rate of duty is 2.1 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 merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski

Director, National Commodity

Specialist Division