CLA-2-34:OT:RR:NC:N3:136
Gabriela Lockney
Hasbro Inc.
One Hasbro Place
Providence, Rhode Island 02903
RE: The tariff classification of “Play-Doh Creativity Starter Station” from China
Dear Ms. Lockney:
In your ruling request, dated August 15, 2022, you requested a tariff classification ruling on “Play-Doh Creativity Starter Station.”
In your submission, you indicate that the product at issue is a retail-ready playset, which you also identify as item number F6927. The “Play-Doh Creativity Starter Station” is comprised of one compact and portable plastic interactive play table with removable legs. The interactive play table contains a double side tabletop with 3D figures and measures approximately 24” L x 16.6” W x 16” H when fully assembled. Additionally, there are 6 (2oz.) cans of Play-Doh (modeling compound) and accessories, including: one (1) plastic whale extruder and rail, one (1) dog plastic extruder, one (1) plastic Play-Doh spaghetti maker/garlic press, one (1) plastic rolling pin, one (1) plastic trimmer with handle, one (1) modeling wheel tool, six (6) shape cutters, one (1) plastic scissors, one (1) plastic bridge, and one (1) plastic jeep with sculpted wheels that create textures and patterns. This item is intended for children, 3 years of age and older.
The “Play-Doh Creativity Starter Station” playset featuring Play-Doh modeling compound is designed for amusement and to help stimulate children's imagination by offering a fully immersive 3D playing experience with engraved landscapes, inspirational storytelling mats, and accessories to craft Play-Doh creations.
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the modeling compound.
In your request, you suggest an alternative classification for the subject product in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States, (HTSUS); however, because we have determined that the modeling paste imparts the set’s essential character, the subject product is excluded from heading 9503, HTSUS, pursuant to Explanatory Note 2 (b) to Chapter 95, which specifies that modeling pastes put up for children’s amusement are classified in heading 3407, HTSUS.
The applicable subheading for the “Play-Doh Creativity Starter Station” will be 3407.00.2000, 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 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, MD 20814, telephone (301) 504-7912.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division