N239929 N2 Ruling Active

The tariff classification of reusable modeling paste for children’s amusement from China.

Issued April 19, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

You provided MSDS sheets and a sample for our review. Your sample is being returned. Nickelodeon Floam (Rite Aid Item No. 376286) is described as a reusable molding compound designed for children and available in six assorted colors. The compound may be stretched or molded into shapes then squished back into its container for later reuse or left out to dry and harden. The sample consists of 240 cubic centimeters of a red colored compound inside a clear dome-shaped plastic container with a red flip-top plastic lid. The container measures 4-1/2 inches in diameter by 2 inches high. The filled container comes retail packaged with a folded instructions sheet inside a clear blister pack with illustrated paperboard insert.

Full text

N239929 April 19, 2013 CLA-2-34:OT:RR:NC:N2:237 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Lorianne Aldinger Senior Manager, Import P.O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of reusable modeling paste for children’s amusement from China. Dear Ms. Aldinger: In your letter dated March 12, 2013 you requested a tariff classification ruling. You provided MSDS sheets and a sample for our review. Your sample is being returned. Nickelodeon Floam (Rite Aid Item No. 376286) is described as a reusable molding compound designed for children and available in six assorted colors. The compound may be stretched or molded into shapes then squished back into its container for later reuse or left out to dry and harden. The sample consists of 240 cubic centimeters of a red colored compound inside a clear dome-shaped plastic container with a red flip-top plastic lid. The container measures 4-1/2 inches in diameter by 2 inches high. The filled container comes retail packaged with a folded instructions sheet inside a clear blister pack with illustrated paperboard insert. The applicable subheading for the Nickelodeon Floam reusable molding compound in retail packaging 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 will be free. Your item may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U. S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, Maryland 20814, Telephone: (301) 504-7923. 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 Frank Cantone at (646) 733-3038. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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