The tariff classification of a modeling compound play set from China.

N021955 February 14, 2008 CLA-2-34:OT:RR:NC:SP:237 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. Bisfred Yuen Creative Kids Far East Inc. Suite 502, 5/F. Chinachem Golden Plaza 77 Moody Road Tsimshatsui East Kowloon, Hong Kong RE: The tariff classification of a modeling compound play set from China. Dear Mr. Yuen: In your letter dated January 2, 2008 you requested a tariff classification ruling. Your sample is being returned. Article No. 334 Kiddy Dough Factory Set - Bonus Set consists of 4 two ounce size plastic cans of modeling compound, 10 plastic shape cutters, 1 plastic dough machine extruder with 2 plastic stencils, 1 plastic syringe dough extruder and 1 plastic spatula packed in a printed paper board box. Attached to the top of this box is a bonus pack of 4 two ounce size plastic cans of modeling compound packed in a printed paper board carton with open ends. The box and carton will be imported packed together for retail sale in clear plastic shrink wrap with a red and white Value Pack sticker. The modeling compound imparts the essential character of the set. The applicable subheading for Article No. 334 Kiddy Dough Factory Set - Bonus Set 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