The tariff classification of “Kinetic Sand” from Sweden

N263387 April 28, 2015 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. Bob Sanshuk C.H. Robinson International, Inc., CHB 1501 N. Mittel Blvd., Ste A Wood Dale, IL 60191 RE: The tariff classification of “Kinetic Sand” from Sweden Dear Mr. Sanshuk: In your ruling request received April 1, 2015, on behalf of your client, Spin Master Ltd, you requested a tariff classification ruling on “Kinetic Sand.” The provided samples have been reviewed and will be returned. You have provided two samples with your ruling request. The first sample is 1.5 lbs. of “Kinetic Sand” in a 7.5” x 3.75” x 2.5” cardboard box. The second sample is a “Kinetic Sand Wacky-Tivities Beach Box Kit,” containing 1 lb. of “Kinetic Sand,” 1 polypropylene tray, and 4 polypropylene molds all in a 11” x 10.5” x 2.5” cardboard box. Both products are packaged and suitable for retail sale in their imported condition. You have stated that the “Kinetic Sand” is made of over 95% silica. We have determined that “Kinetic Sand” is commercially known as modeling paste. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The “Kinetic Sand Wacky-Tivities Beach Box Kit” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the modeling paste. The applicable subheading for the 1.5 lb. box of “Kinetic Sand” and “Kinetic Sand Wacky-Tivities Beach Box Kit” 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 general rate of duty will be free. This merchandise may 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., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division