CLA-2-34:OT:RR:NC:2:236
Ms. Macie Cooper
Samuel Shapiro & Company, Inc.
100 N. Charles St., Ste. 1200
Baltimore, MD 21201
RE: The tariff classification of “Sands Alive!” kinetic sand from Korea
Dear Ms. Cooper:
In your ruling request received June 27, 2014, on behalf of your client, Five Below Merchandising, Inc., you requested a tariff classification ruling on “Sands Alive!” kinetic sand. The provided sample has been reviewed and will be returned.
In your submission you describe product at issue as modeling sand for children’s use, made of silicon dioxide, water, glycerin, and silica.
The applicable subheading for “Sands Alive!” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division