CLA-2-34:OT:RR:NC:N3:136
Gabriela Lockney
Hasbro Inc.
One Hasbro Place
Providence, Rhode Island 02903
RE: The tariff classification of “F6914 Play-Doh Create & Go Playset” from China
Dear Ms. Lockney:
In your ruling request, dated October 12, 2022, you requested a tariff classification ruling on “F6914 Play-Doh Create & Go Playset.”
In your submission, you state that the subject product is a Play-Doh playset, available in “Cupcakes” and “Pets” themes. Each set consists of the following: four (4) 1 oz. canisters of core modeling compound, three (3) Play-Doh tools in each themed playsets including: one (1) rolling pin, one (1) extruder, and one (1) cupcake molder in the “Cupcakes” themed set; and one (1) rolling pin, one (1) pet shape cutter, and one (1) pet mold in the “Pets” themed set. Each set is packed into one (1) plastic carry case that measures 6” W x 6” H x 6” D, which features five half mold shapes built into the top of the lid for Play-Doh play.
The subject product is intended to provide children with an “on the go” portable playset featuring Play-Doh core modeling compound. The plastic carry case is not insulated or double walled and has been specially designed to serve as a self-contained portable Play-Doh workstation that includes a play surface lid with half molds. This product is intended for the amusement of children ages 3 years and above.
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.
The applicable subheading for “F6914 Play-Doh Create & Go Playset” 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