CLA-2-34:OT:RR:NC:N2:237
Ms. Carol Krupskas
Operations Manager
Kamino International Transport, Inc.
Airport Ind. Office Park
Building B4A
Valley Stream, NY 11581
RE: The tariff classification of modeling paste sets from China.
Dear Ms. Krupskas:
In your letter dated March 16, 2010, on behalf of your client Orange Elephant Co., you requested a tariff classification ruling. You submitted two samples that will be returned as per your request.
Item #OE-BC f/4-20b, A-Ball Clay Photo Frame kit consists of four 20 gram size flip top plastic containers; each with different colored fine grained air dry clay, a plastic photo frame, a tube of deco paint and a pair of plastic eyes. The item is intended for children ages 4 and up. The clay imparts the essential character of the kit.
Item #OE-C/Candy is comprised of six 20 gram size flip top plastic containers of solid clay in multiple colors, one container of fine grained air dry clay, a plastic modeling knife, a tube of glue, six ridged paper cups and six tubes of paint in various colors. The item is intended for children ages 5 and up. The clay 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 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 clay photo frame kit and clay candy 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; preparations known as “dental wax” or as “dental impressions compounds”, put up in sets, in packings for retail or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): 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 (CPSC) at 4330 East West Highway, Bethesda, Maryland 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,
Robert B. Swierupski
Director
National Commodity Specialist Division