CLA-2-34:RR:NC:SP:237 K80933

Ms. Maria F. Borges
Hasbro, Inc.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: Classification of Play-Doh( Animal Spring Basket modeling dough set from China.

Dear Ms. Borges:

In your letter dated December 10, 2003 you requested a tariff classification ruling.

The Play-Doh( Animal Spring Basket consists of a plastic bucket with handle and snap-on lid containing four 4-oz. plastic cans, three 2-oz. plastic cans and two 2-oz. plastic eggs of Play-Doh( Modeling Compound, a plastic extruder base and chair, two plastic fuzzy pumper figure molds, two plastic animal face rings, one plastic hair clipper, one plastic post, one plastic scissors, five plastic animal cutter molds, one plastic roller with six plastic cutters, and a label sheet. The applicable subheading for the modeling dough set 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 is free. 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038.

Sincerely,


Robert B. Swierupski
Director, National Commodity
Specialist Division