K81435 K8 Ruling Active

Tariff classification of Tutti FruttiTM Scented Modeling Dough sets from Canada.

Issued December 12, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

Tutti FruttiTM Items #203 Candy Factory, # 204 Ice Cream Parlor, #210 Circus Friends #212 Space Friend, #315 Play Machine and #345 Shape Factory Scented Modeling Dough Sets consist of one to four different color modeling doughs, in 1.7, 3.0 or 5.3 oz. size plastic pots with snap-on lids, and various assortments of plastic modeling tools, shape cutter molds, dough rollers, and plastic extruders or presses packaged in a printed paperboard box.

CBP rationale

The applicable subheading for the modeling dough sets 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 K81435 December 12, 2003 CLA-2-34:RR:NC:SP:237 K81435 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. Karl F. Krueger Danzas AEI Intercontinental 29200 Northwestern Highway Southfield, Michigan 48034 RE: Tariff classification of Tutti FruttiTM Scented Modeling Dough sets from Canada. Dear Mr. Krueger: In your letter dated November 17, 2003 on behalf of Jouets Bo-Jeux Toys Inc., you requested a tariff classification ruling for scented modeling dough for children. Tutti FruttiTM Items #203 Candy Factory, # 204 Ice Cream Parlor, #210 Circus Friends #212 Space Friend, #315 Play Machine and #345 Shape Factory Scented Modeling Dough Sets consist of one to four different color modeling doughs, in 1.7, 3.0 or 5.3 oz. size plastic pots with snap-on lids, and various assortments of plastic modeling tools, shape cutter molds, dough rollers, and plastic extruders or presses packaged in a printed paperboard box. The applicable subheading for the modeling dough sets 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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