CLA-2-32:OT:RR:NC:N3:136
Krista Fedon
OOLY, LLC.
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of an Air-Dry Clay Car Kit from China
Dear Ms. Fedon:
In your letter dated February 2, 2026, you requested a tariff classification ruling on an Air-Dry Clay Car Kit.
In your submission, the subject product is identified as “161-211 Creatibles Air Dry Clay Car Kit – Zoomie
Racecar.” This product is an air-dry clay modeling kit that includes five packets of air-dry clay in assorted
colors, one plastic and rubber molded pull-back car base piece, and one PETE plastic dome car top piece. All
of these components are packaged together inside of a printed cardboard box, suitable for retail sale. The five
0.26 oz. air-dry clay pieces are individually wrapped and sealed inside of a printed transparent OPP plastic
cello bag. The overall size of the retail packaging box is 308 mm x 252 mm x 48 mm. The subject product is
an activity kit, intended to be used by following provided instructions to creatively shape the air-dry clay
pieces and press them onto the assembled top and bottom pull-back car pieces to create a customized clay
race car for play and/or decorative purposes. This product will be primarily sold to art, craft, and gift shops as
an art and craft project for ages 6 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 clay (modeling paste), which we believe serves the
principal role in relation to the use of this kit.
In your submission, you suggest classification in Chapter 96, Harmonized Tariff Schedule of the United
States (HTSUS); however, we have found that to be incorrect, because the subject product is provided for
elseware in the Tariff Schedule.
The applicable subheading for the Air-Dry Clay Car Kit 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.
The duties cited above are current as of this ruling’s issuance. 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/.
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 ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division