The tariff classification of a children’s clay modeling paste kit from China.

N220055 July 6, 2012 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Jeanette Arciero CVS On-site Import Client Liaison Barthco International, Div. of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a children’s clay modeling paste kit from China. Dear Ms. Arciero: In your letter dated May 25, 2012 you requested a tariff classification ruling. You provided a product description and one sample for our review. Your sample is being returned. CVS Item # 889316 Hand Print Tin Christmas Ornament is a children’s clay modeling paste kit. The clay consists of 2 ounces of a white, air dry and non-toxic clay modeling paste packed in a silver foil bag. The foil bag is packaged inside a printed, pink colored, oval shaped tin with removable lid. The closed tin measures 4-3/4 inches long by 3-3/4 inches wide by 3/4 inches high. Instructions printed on folded paper include three steps. Step 1. Knead Material: Remove material and work with hands for 2-3 minutes. Step 2. Shape Material: Press softened material into bottom of tin and distribute evenly to edges. Step 3. Make Imprint: Place baby’s or pet’s hand, foot or paw in the center of tin and evenly press into material to make impression. Gently remove. Allow 48 hours for ornament to dry inside tin without lid before hanging. The ornament may be hung by a ribbon attached to tin. The Item comes in two styles: pink for girls and blue for boys. The kit is intended for children ages 5 and up. The clay modeling paste imparts the essential character of the kit. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While neither 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). EN 34.07 (A) is applicable and provides for: Modeling Pastes. These are plastic preparations generally used by artists or goldsmiths for making models and also by children for amusement purposes. The most common are those with a basis of zinc oleate. These also contain waxes, white oil and kaolin and are slightly greasy to the touch. Others are mixtures of cellulose pulp and kaolin with binders. These pastes are usually colored and are presented in bulk or in cakes, sticks, plates, etc. Assorted modeling pastes, including those put up in sets for the amusement of children, are also covered by this heading. The applicable subheading for CVS Item # 889316 Hand Print Tin Christmas Ornament kit will be subheading 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. 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, MD 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 at (646) 733-3038. Sincerely, Thomas J. Russo Director National Commodity Specialist Division