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

N096595 April 5, 2010 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Jackie Benkler W. J. Benkler, Inc. 1550 E. Higgins Road, Suite 130 Elk Grove Village, IL 60005 RE: The tariff classification of two 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 three samples are being returned. Darwi Modeling Paste sample is a rectangular shaped block of terracotta colored clay packed in gold foil wrap weighing 500 grams. The clay based plastic preparation comes ready for use in a variety of colors, sticks easily to various supports and air dries to a hard finish within 24 hours. Sculpey Oven Bake Clay sample is a rectangular shaped block of orange colored clay packed in clear cellophane wrap weighing 57 grams. The polyvinyl based plastic preparation comes ready for use in a variety of colors and hardens when oven baked at 275 degrees for 15 minutes. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). The EN to Chapter 3407 (A) is applicable to your products and provides for: plastic preparations generally used by artists or goldsmiths for making models and also by children for amusement purposes. These pastes are usually colored and presented in bulk or in cakes, sticks, plates, etc. The applicable subheading for the modeling paste and oven bake clay 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. Your product may 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. We are unable to issue a ruling on the E-Z Form Plaster Cloth Wrap because we require additional information. Please provide the following: Describe the precise composition of the plaster cloth wrap. Identify the precise material which comprises the substrate (mesh). If textile, identify the precise type of textile. If another material, identify the material (e.g., fiberglass, etc.). Is the substrate (mesh) simply coated on its top surface or completely enveloped by plaster? Provide a complete breakdown by value and percent by weight of each component (e.g., plaster, textile, fiberglass, etc.). Identify the port(s) of entry at which this merchandise has been and will be imported. When this information is available, you may wish to consider resubmission of your request. If you resubmit the request, please resubmit the sample and a copy of your original letter and attachments, as well as the additional information requested in this notice. Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section. 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 at (646) 733-3038. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division