CLA-2-34:OT:RR:NC:N3:136
Cheryl Wynn
Dollar General Corp
100 Mission Ridge Goodlettsville, TN 37072
RE: The tariff classification of a modeling paste kit from China
Dear Ms. Wynn:
In your letter dated July 28, 2023, you requested a tariff classification ruling on a modeling paste kit
In your submission, you indicate that the product at issue is a retail-ready modeling paste kit, which you also identify as SKU#: 37143201. You state that the subject kit consists of a plastic bunny-shaped container, measuring 5.25” high x 3.0” wide x 2.0” deep. The plastic container will be filled with three, one-ounce packages of scented modeling dough in various colors and three plastic dough cutters in various shapes. All of the components are intended to be used together for children’s amusement and creativity. This kit is intended for children ages three 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 dough (modeling paste).
The applicable subheading for the modeling paste kit 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 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.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division