CLA-2-39:OT:RR:E:NC:N2:237
Ms. Joann Mosqueda
JA-RU Incorporated
4030 Phillips Highway
Jacksonville, Florida 32207
RE: Tariff classification of an acrylic powder based artificial snow novelty kit from China.
Dear Ms. Mosqueda:
In your letter dated February 18, 2011, you requested a tariff classification ruling. Your sample was sent to the New York Customs Laboratory for analysis.
Dr. Wacko’s Mad Lab Magic Snow is a water-absorbent sodium polyacrylate powder used to create artificial snow for fun or amusement. The sample consists of 10 grams of white powder inside a 4" x 5/8" clear plastic tube with a measuring cap. The product comes retail packaged on a 4-1/2" x 7" printed paperboard card with a warning label that reads: "Warning: Choking Hazard - Small parts. Not for children under 3 years." When a capful of powder is added to a 1/2 cup of water, the particles absorb water and expand to create artificial snow.
Based on Customs Laboratory Report Number NY20110450 dated April 5, 2011: The sample, a white powder labeled as Dr. Wacko’s Mad Lab Magic Snow Kit, is composed of sodium acrylate, an acrylic type polymer in primary form.
The applicable subheading for the acrylic powder based artificial snow novelty kit will be 3906.90.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Acrylic polymers in primary forms: Other: Other. The rate of duty will be 4.2% ad valorem.
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.
This 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: [email protected] 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 Frank Cantone at (646) 733-3038.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division