The tariff classification of five plastic modeling paste preparations from China.

N096575 April 5, 2010 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3407.00.2000, 8306.29.0000, 8306.30.0000 Ms. Jackie Benkler W. J. Benkler, Inc. 1550 E. Higgins Road, Suite 130 Elk Grove Village, IL 60005 RE: The tariff classification of five plastic modeling paste preparations from China. Dear Ms. Benkler: In your letter dated February 25, 2010, on behalf of the Polyform Products Company, you requested a tariff classification ruling. Your five samples are being returned. Sculpey Fun Forms Bank kit consists of four rectangular shaped blocks of oven bake clay in various colors (total 85 grams), a plastic piggy bank form, plastic rolling pin and plastic shaping tool packed in a printed paperboard box. The polyvinyl based plastic preparation is ready for use, sticks easily to the plastic form and hardens when oven baked at 275 degrees for 15 minutes. Sculpey Bobble Buddies kit consists of five rectangular shaped blocks of oven bake clay in various colors (total 85 grams), three metal springs, a flexible pipe cleaner and six plastic eyes packed in a printed paperboard box. The polyvinyl based plastic preparation is ready for use and hardens when oven baked at 275 degrees for 15 minutes. Sculpey Bake & Bend kit consists of eight rectangular shaped blocks of oven bake clay in various colors (total 454 grams), a plastic roller and plastic shaping tool packed in a clear plastic blister pack. The polyvinyl based plastic preparation is ready for use and hardens when oven baked at 275 degrees for 15 minutes. The applicable subheading for the above three kits will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), for: modeling pastes. The rate of duty will be free. Sculpey Keepsake Clay & Tree set consists of a green rectangular shaped block of oven bake clay (127 grams), plastic roller, metal cutter, plastic stencil, ribbon, plastic needle and tube of glue; plus a metal base, trunk and branches packed in a printed paperboard box. The polyvinyl based plastic preparation is ready for use and hardens when oven baked at 275 degrees for 15 minutes. Sculpey Keepsake Clay & Frame set consists of a blue rectangular shaped block of oven bake clay (127 grams), plastic roller and plastic shaping tool; plus a hinged metal frame, plastic pane and paper mat packed in a printed paperboard box. The polyvinyl based plastic preparation is ready for use and hardens when oven baked at 275 degrees for 15 minutes. Although sold as sets, the latter two items are not considered sets for Customs’ purposes because they do not meet a particular need or carry out a specific activity; therefore, the frame and tree will be classified separately in appropriate subheadings and the value of packing will be prorated. The subheading for the clay with accessories (roller, tool, cutter, stencil, ribbon, needle and glue) will be 3407.00.2000, HTSUS, for: modeling pastes. The rate of duty will be free. The subheading for the metal base, trunk and branches will be 8306.29.0000, HTSUS, which provides for: other statuettes and other ornaments of base metal. The rate of duty will be free. The subheading for the hinged metal frame, pane and mat will be 8306.30.0000, HTSUS, which provides for: photograph, picture or similar frames of base metal. The rate of duty will be 2.7%. This product may also be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission at 4330 East West Highway, Bethesda, Maryland 20814, telephone (301) 504-7923. 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. If you have any questions regarding the ruling, contact National Import Specialist Frank Cantone (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division