K89769 K8 Ruling Active

The tariff classification of three modeling paste sets from China.

Issued September 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

Your samples are being returned. Doh-Doh Island Kit #22080 contains 2 two-ounce cans and 1 three-ounce can of Play-Doh Brand Modeling Compound, 2 plastic Doh-Doh characters, 1 plastic statue extruder, 1 plastic base, 1 plastic hoop, 1 plastic hut, 1 plastic launcher and 1 plastic palm tree extruder packed in a printed paperboard box. The modeling paste imparts the essential character of the set. Power Drill Kit #22053 contains 2 two-ounce cans and 3 five-ounce cans of Play-Doh Brand Modeling Compound, 1 battery operated plastic power drill, 1 plastic drill bit, 1 plastic screwdriver bit, 2 plastic screws and 2 plastic bolts packed in a printed paperboard box. The modeling paste imparts the essential character of the set. Power Circular Saw Kit #20176 contains 2 three-ounce cans of Play-Doh Brand Modeling Compound, 1 battery operated plastic circular saw, 1 plastic shape half mold and 1 plastic file packed in a printed paperboard box. The modeling paste imparts the essential character of the set.

CBP rationale

The applicable subheading for each modeling paste 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.

Full text

NY K89769 September 23, 2004 CLA-2-34:RR:NC:SP:237 K89769 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Maria F. Borges Hasbro, Inc. P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of three modeling paste sets from China. Dear Ms. Borges: In your letter dated August 17, 2004 you requested a tariff classification ruling for three modeling paste sets. Your samples are being returned. Doh-Doh Island Kit #22080 contains 2 two-ounce cans and 1 three-ounce can of Play-Doh Brand Modeling Compound, 2 plastic Doh-Doh characters, 1 plastic statue extruder, 1 plastic base, 1 plastic hoop, 1 plastic hut, 1 plastic launcher and 1 plastic palm tree extruder packed in a printed paperboard box. The modeling paste imparts the essential character of the set. Power Drill Kit #22053 contains 2 two-ounce cans and 3 five-ounce cans of Play-Doh Brand Modeling Compound, 1 battery operated plastic power drill, 1 plastic drill bit, 1 plastic screwdriver bit, 2 plastic screws and 2 plastic bolts packed in a printed paperboard box. The modeling paste imparts the essential character of the set. Power Circular Saw Kit #20176 contains 2 three-ounce cans of Play-Doh Brand Modeling Compound, 1 battery operated plastic circular saw, 1 plastic shape half mold and 1 plastic file packed in a printed paperboard box. The modeling paste imparts the essential character of the set. The applicable subheading for each modeling paste 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. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →