The tariff classification of clay cutting and modeling tools from China.

N096597 March 11, 2010 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 8205.59.5510 Ms. Jackie Benkler W.J. Benkler, Inc. 1550 E. Higgins Rd, Suite 130 Elk Grove Village, IL 60005 RE: The tariff classification of clay cutting and modeling tools from China. Dear Ms. Benkler: In your letter dated, February 25, 2010, on behalf of Polyform Products Company, you requested a tariff classification ruling. The samples you have submitted are being returned as requested. You submitted four samples for review. All of the items are said to be used for model clay projects. Item number NDC37 is described as 4 Modeling Tools. It includes four plastic tools with die-cut or raised shapes that are used to stamp, slice, roll or sculpt clay. Item number AMMC is described as Mini Metal Cutters. It includes 12 stainless steel cutters that are used to cut and mold clay into different shapes. Item number ST1323, referred to as a Shape Makers Floral Set I, includes five stainless steel cutters that are used to mold and cut clay for creating floral designs. Item number ST1338 is called a Shape Makers Leaf Set IV. It includes five stainless steel cutters that are used to mold and shape clay into leaf designs and five textured sheets that are used to create realistic leaf veins in the clay after it is shaped. The applicable subheading for item number NDC37 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for item numbers AMMC, ST1323 and ST1338 will be 8205.59.5510, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: edged handtools: other. The rate of duty will be 5.3% ad valorem. You suggested classifying item numbers AMMC, ST1323 and ST1338 under 8205.59.8000, HTSUS. Inasmuch as these items are made of stainless steel, that classification is incorrect. Your suggested classification of 9503.00.8000, HTSUS, for item number NDC37 was also deemed incorrect. This item is not classified as a toy because it is not principally designed for amusement. 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. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division