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M81720 M8 Ruling Active

Classification of a modeling compound play set with foldout carry bin from China.

Issued March 28, 2006 by U.S. Customs and Border Protection.

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M8 M81720 (March 28, 2006)

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

Your sample is being returned. Neat-Oh! Model A1029XX Clay Creative Bin consists of a rectangular shaped printed craft surface (approx. 2”L x 25”W) that folds into a store and carry bin with lid and handles (approx. 12”L x 10”W x 8”H) containing 12 different colored sticks of modeling paste (approx. 3-1/2”L x 1/ 2”D), 3 plastic shape cutters and 1 wooden roller retail packed in a clear plastic slipcover with printed paperboard insert. The modeling compound imparts the essential character of the set.

CBP rationale

The applicable subheading for the modeling compound play set with foldout carry bin will be 3407.00.2000, Harmonized Tariff Schedule of the United States, which provides for modeling pastes, including those put up for children’s amusement.

Full text

NY M81720 March 28, 2006 CLA-2-34:RR:NC:SP:237 M81720 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. Bill A. Helms Schmidt, Pritchard & Co., Inc. 9801 W. Lawrence Avenue Schiller Park, IL 60176 RE: Classification of a modeling compound play set with foldout carry bin from China. Dear Mr. Helms: In your letter received March 23, 2006, on behalf of Neat-Oh! International LLC, you requested a tariff classification ruling. Your sample is being returned. Neat-Oh! Model A1029XX Clay Creative Bin consists of a rectangular shaped printed craft surface (approx. 2”L x 25”W) that folds into a store and carry bin with lid and handles (approx. 12”L x 10”W x 8”H) containing 12 different colored sticks of modeling paste (approx. 3-1/2”L x 1/ 2”D), 3 plastic shape cutters and 1 wooden roller retail packed in a clear plastic slipcover with printed paperboard insert. The modeling compound imparts the essential character of the set. The applicable subheading for the modeling compound play set with foldout carry bin will be 3407.00.2000, Harmonized Tariff Schedule of the United States, which provides for modeling pastes, including those put up for children’s amusement. The duty is free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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