I87035 I8 Ruling Active

The tariff classification of Play-Doh( MOLD ‘n PLAY Carry Case and Modeling Compound with accessories from China.

Issued October 10, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9880, 3407.00.2000

Headings: 3926, 3407

Product description

The Play-Doh( MOLD ‘N PLAY Carry Case and Modeling Compound with accessories consists of a molded plastic toolbox-type carry case that contains: 10 five ounce plastic cans of Play-Doh( Modeling Compound, 15 shape-cutter molds, 2 plastic extruders with plungers, 1 wooden dowel with plastic endcaps, 1 plastic pair of scissors and 1 plastic trimmer knife. All items are sized for children ages 3 and up. The child molds different shapes from the modeling compound using the shape-cutter molds and other accessories for play fun. Your samples are being returned. The carry case is a toolbox-type case that measures 15”L x 8”W x 7”H. It has three shallow compartments built into the top of the lid but it is not specially shaped or internally fitted to contain particular tools. Therefore, the case will be classified separately from the modeling compound with accessories.

Full text

NY I87035 October 10, 2002 CLA-2-34:RR:NC:SP:237 I87035 CATEGORY: Classification TARIFF NO.: 3407.00.2000; 3926.90.9880 Ms. Maria F. Borges Hasbro, Incorporated 1027 Newport Avenue Post Office Box 1059 Pawtucket, Rhode Island 02862 RE: The tariff classification of Play-Doh( MOLD ‘n PLAY Carry Case and Modeling Compound with accessories from China. Dear Ms. Borges: In your letter of October 1, 2002 you requested a tariff classification ruling. The Play-Doh( MOLD ‘N PLAY Carry Case and Modeling Compound with accessories consists of a molded plastic toolbox-type carry case that contains: 10 five ounce plastic cans of Play-Doh( Modeling Compound, 15 shape-cutter molds, 2 plastic extruders with plungers, 1 wooden dowel with plastic endcaps, 1 plastic pair of scissors and 1 plastic trimmer knife. All items are sized for children ages 3 and up. The child molds different shapes from the modeling compound using the shape-cutter molds and other accessories for play fun. Your samples are being returned. The carry case is a toolbox-type case that measures 15”L x 8”W x 7”H. It has three shallow compartments built into the top of the lid but it is not specially shaped or internally fitted to contain particular tools. Therefore, the case will be classified separately from the modeling compound with accessories. The applicable subheading for the Play-Doh( MOLD ‘n PLAY Modeling Compound with accessories is 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), for modeling pastes, including those put up for children’s amusement. The rate of duty is free. The applicable subheading for the Play-Doh( MOLD ‘n PLAY Carry Case is 3926.90.9880, HTSUS, for other articles of plastics: other: other. The rate of duty is 5.3 percent ad valorem. 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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