The tariff classification of "Magic Clay" from Korea
Issued October 23, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3407.00.2000
Headings: 3407
Product description
The sample, C2F-Pro Art Magic Clay, consists of six clay blocks (white, green, black, yellow, red and blue); each measuring approximately 1 3/4" X 3/4" X 3/8". The blocks are wrapped in a clear plastic sheet. Your literature indicates that these nontoxic clays will be used by children to sculpt objects. The objects can be boiled or baked thus turning the clay into quality easers.
CBP rationale
The applicable subheading for the C2F-Pro Art Magic Clay will be 3407.00.0000, Harmonized Tariff Schedule of the United States, which provides for modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds," put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): Modeling pastes, including those put up for children's amusement.
Full text
NY A88093 October 23, 1996 CLA-2-34:RR:NC:1:236 A88093 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Barbara Klausman James J. Boyle & CO. 7505 N.E. Ambassador Plaza, #B Portland, OR 97220 RE: The tariff classification of "Magic Clay" from Korea Dear Ms. Klausman: In your letter dated September 20, 1996, on behalf of your client, C2F Inc., you requested a tariff classification ruling. The sample, C2F-Pro Art Magic Clay, consists of six clay blocks (white, green, black, yellow, red and blue); each measuring approximately 1 3/4" X 3/4" X 3/8". The blocks are wrapped in a clear plastic sheet. Your literature indicates that these nontoxic clays will be used by children to sculpt objects. The objects can be boiled or baked thus turning the clay into quality easers. The applicable subheading for the C2F-Pro Art Magic Clay will be 3407.00.0000, Harmonized Tariff Schedule of the United States, which provides for modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds," put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): Modeling pastes, including those put up for children's amusement. The rate of duty will be 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 National Import Specialist V. Gualario at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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