Tariff classification of a sodium polyacrylate powder based Magic Snow kit from China.

N123045 October 15, 2010 CLA-2-39:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3906.90.5000 Ms. Hope Sirekis Federated International, Inc. 1 Peace Brigade Place Suite 314 Buffalo, New York 14213 RE: Tariff classification of a sodium polyacrylate powder based Magic Snow kit from China. Dear Ms. Sirekis: In your letter dated September 7, 2010, on behalf of Encore Sales Ltd. in Ontario, Canada, you requested a tariff classification ruling. You provided Safety Information sheets and two identical samples for our review. Your samples are being retained in this office for reference purposes. Magic Snow is a white water-absorbent sodium polyacrylate powder used to create artificial snow for holiday decoration. When water is added to the powder, the powder particles absorb the water and expand to create artificial snow. Each sample consists of a colorfully printed pop-top aluminum cylinder shaped beverage-type can measuring 3-5/8 inches in height by 2-1/2 inches in diameter. Each can contains 10 grams of powder in a clear cellophane bag, a small blue plastic shovel and a printed paper reading “Warning! Keep away from eyes.” and “Warning! May cause blockage of airways or throat if swallowed.” The printing on the can shows the words “Magic Snow”, “Looks and feels like real snow!”, a colorful snowman, snowflakes, and three pictures of powder being poured into an ordinary glass, water being added to the powder and the powder after it expands. A warning label printed on the can reads: “Warning! This is not a toy. Keep away from children. For adult use only. Not to be taken internally. Expands on contact with water. Harmful by inhalation, on contact with skin or if swallowed. Very toxic to aquatic organisms.” The sodium polyacrylate powder imparts the essential character of the kit. The applicable subheading for the sodium polyacrylate powder based Magic Snow kit will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers in primary forms: Other: Other: Other. The rate of duty will be 4.2% ad valorem. 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 applies to the tariff classification of your merchandise and not its admissibility under the terms of Consumer Product Safety Commission (CPSC) standards and regulations. Your merchandise may be subject to prohibition and recall under the laws and regulations administered by the CPSC. You are advised to contact the CPSC to determine if your merchandise complies with pertinent safety standards and regulations. Import compliance information may be obtained by contacting the Office of Compliance, Consumer Product Safety Commission, 4330 East West Highway, Bethesda MD 20814-4408, by calling (301) 504-7912 or by e-mail contact through their website at www.cpsc.gov. Your merchandise may also be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: tsca-hotline@epa.gov or by visiting their website at www.epa.gov. 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