"Floamatic" Playset; Modeling Paste Set

HQ 956701 October 5, 1994 CLA-2 CO:R:C:F 956701 GGD CATEGORY: Classification TARIFF NO.: 3407.00.20 Mr. Fermin Cuza Mattel, Inc. 333 Continental Boulevard El Segundo, California 90245-5012 RE: "Floamatic" Playset; Modeling Paste Set Dear Mr. Cuza: This letter is in response to your inquiry of June 2, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article to be imported, identified as a "Floamatic." A sample was submitted with your inquiry. FACTS: The sample article, identified by product no. 11480, is comprised of several components - 2 containers of a soft, pliable material called "floam;" a "floam"-processing device of plastic called a "floamatic;" and various accessory dies and cutters for flattening, slicing, and molding "floam." A child may manipulate the "floam," "floamatic," and accessories to make an array of colored shapes. "Floam" is reusable and may be shaped into a ball that bounces. ISSUE: 1) Whether the "Floamatic" article is properly classified in heading 9503, HTSUS, as other toys; or in heading 3407, HTSUS, as modeling pastes put up for children's amusement. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods -2- are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. The article consists of components that are classifiable individually in the following headings: the "floamatic" and its accessory dies and cutters in heading 9503 (as a toy and its parts), and the "floam" in heading 3407 (as modeling paste). When considering whether one of the headings would accommodate all the components, we look to heading 3407. Heading 3407, HTSUS, provides for "Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale...; other preparations for use in dentistry with a basis of plaster...." The ENs to heading 3407 define modeling pastes as plastic preparations generally used by artists or goldsmiths for making models and by children for amusement purposes. The ENs further state that the heading covers "[a]ssorted modelling pastes, including those put up in sets for the amusement of children...." It is apparent that the "floamatic" and its accessories are put up with the modeling paste to enhance the set's amusement value for children. As heading 3407 is sufficiently broad to cover all the components, it specifically describes the "Floamatic" playset. The proper subheading for the set is 3407.00.20, HTSUS. HOLDING: The "Floamatic" playset, identified by item no. 11480, is classified in subheading 3407.00.20, HTSUS, the provision for "Modeling pastes, including those put up for children's amusement." The applicable duty rate is 10 percent ad valorem. Sincerely, John Durant, Director