CLA-2-34:RR:NC:2:237 F89147

TARIFF NO: 3407.00.2000

Mr. Xiuping Qu
Hasbro Incorporated
1027 Newport Avenue
Pawtucket, Rhode Island 02862

RE: Classification of a Play-Dough Backpack play set from China Dear Mr. Qu:

Your letter of June 27, 2000 requested a classification ruling on a Play-Dough Backpack play set, consisting of 4 plastic jars of colored modeling pastes, 2 plastic bug molds, 1 multi-purpose plastic tool with various folding implements, 1 plastic mobile phone molder/extruder and 1 clear vinyl backpack measuring 8 x 10 x 3 inches with fitted compartments, zipper and straps.

The applicable subheading for Play-Dough Backpack play 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 is Free. 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 NIS Frank Cantone at 212-637-7018.

Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division