The tariff classification of a plaster handprint kit from China

NY L83935 June 27, 2005 CLA-2-25:RR:NC:1:126 L83935 CATEGORY: Classification TARIFF NO.: 2520.20.0000 Mr. Gordon M. Lowe Perine Lowe Inc. DBA Child to Cherish 631 Lunar Avenue Brea, CA 92821 RE: The tariff classification of a plaster handprint kit from China Dear Me. Lowe: In your letter received April 7, 2005, you requested a tariff classification ruling. A representative sample of the item was sent to our Customs laboratory for analysis. The submitted sample is described as a “Plaster of Paris Handprint Kit”. The kit consists of one bag of gypsum plaster, one 6-inch ribbon, directions, all packaged in a metal tin. According to the information in your letter, the purpose of this kit is to make an impression of a child’s handprint or footprint by mixing the gypsum powder with water and then pouring the plaster slurry into the tin. The imprint is taken when the child’s hand or foot is put into the slurry. An analysis of the sample taken by our Customs laboratory confirms that this product is a plaster. The applicable subheading for the plaster handprint kit will be 2520.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders: plasters. 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 Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division