Tariff classification of Play-Doh modeling compound play sets from China.

NY L89465 December 27, 2005 CLA-2-34:RR:NC:SP:237 L89465 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Maria F. Borges Hasbro, Inc. P.O. Box 1059 Pawtucket, RI 02862-1059 RE: Tariff classification of Play-Doh modeling compound play sets from China. Dear Ms. Borges: In your letter dated December 14, 2005 you requested a tariff classification ruling. Your samples are being returned. Item # 20357 Play-Doh Creativity Center modeling compound play set consists of a portable plastic table/box and lid with 26 half-molds and accessory compartments molded directly into the plastic (approx. 24”L x 16”W x 6-1/2”H); 1 varnished activity mat with printed face, plate, cake and jungle (approx. 13-1/2”L x 11”W); 1 plastic Play-Doh Pick Up Stick; 1 plastic two-piece mini extruder tool; 1 plastic extruder with rail; 1 plastic roller with 4 cutters and 2 handles; 3 plastic two-sided molds; 20 plastic shape cutters; 2 two-sided cutters, 5 sheets of paper; 4 crayons; 1 plastic plate with half-molds; 2 plastic forks; 1 plastic knife; 1 plastic garlic press; and 5 three-ounce plastic cans, 5 two-ounce plastic cans and 1 two-ounce plastic extruder can of Play-Doh Modeling Compound. For tariff purposes, the plastic table/box with lid is considered a packing container of a kind normally used for packing such goods and will be entered and classified with the modeling paste and accessories. Item # 20358 Play-Doh Activity Mats modeling compound play set consists of 15 varnished activity mats with various printed figures, objects and scenes (approx. 18”L x 13”W) attached to a plastic handle (approx. 18”L x 2-1/2”W x 3 /4”H) with molded compartments containing 6 one-ounce cans of Play-Doh Modeling Compound. The applicable subheading for Item # 20357 Play-Doh Creativity Center and Item # 20358 Play-Doh Activity Mats modeling compound play sets will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division