CLA-2-34:OT:RR:NC:N2:237
Mr. Kevin Maher
C-Air Customhouse Brokers
181 S. Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of Cra-Z-Art Clay Shop modeling paste set from China.
Dear Mr. Maher:
In your letter dated January 8, 2010, on behalf of your client La Rose Industries, you requested a tariff classification ruling. The submitted samples will be returned as per your request.
Cra-Z-Art Clay Shop #12417 contains two packs each consisting of ten modeling clay sticks in multiple colors weighing 40 grams each, one plastic modeling knife, one activity mat, one plastic rolling pin and six plastic cookie cutters. The modeling paste imparts the essential character to the set. The items are suitable for children ages 4 and up.
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 the clay crafting fun 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 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