I82897 I8 Ruling Active

Classification of Magic Paper molding compound from Taiwan.

Issued June 13, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

Magic Paper is described as a molding compound made of paper, water and polyvinyl alcohol, which can be molded to any shape or form. When molded and left to dry for 24 hours, it will harden to Magic Paper, which can be written on, colored and glued.

CBP rationale

The applicable subheading for the Magic Paper molding compound 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.

Full text

NY I82897 June 13, 2002 CLA-2-34:RR:NC:SP:237 I82897 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Jocelyn Jarencio Liberty Port Broker, Inc. 182-30 150th Road, Suite 204 Jamaica, New York 11413 RE: Classification of Magic Paper molding compound from Taiwan. Dear Ms. Jarencio: In your letter of May 6, 2002 on behalf of the C. J. Industrial Corp., you requested a tariff classification ruling. Magic Paper is described as a molding compound made of paper, water and polyvinyl alcohol, which can be molded to any shape or form. When molded and left to dry for 24 hours, it will harden to Magic Paper, which can be written on, colored and glued. The applicable subheading for the Magic Paper molding compound 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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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