N241096 N2 Ruling Active

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

Issued May 23, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

You provided a description of the product and a sample for our review. Your sample is being returned. Pizza Playset (Rite Aid Item No. 9018263) is described as a play set consisting of two flip top containers of a yellow and a red modeling paste, a printed foldable paperboard pizza box, a plastic pizza cutter, a plastic pizza server, a plastic rolling pin, a plastic modeling stick and a plastic mold for making modeling paste pizza toppings. The play set is intended for children ages 3 and up. The modeling paste imparts the essential character of the kit.

Full text

N241096 May 23, 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 a modeling paste set for children’s amusement from China. Dear Ms. Aldinger: In your letter dated April 16, 2013 you requested a tariff classification ruling. You provided a description of the product and a sample for our review. Your sample is being returned. Pizza Playset (Rite Aid Item No. 9018263) is described as a play set consisting of two flip top containers of a yellow and a red modeling paste, a printed foldable paperboard pizza box, a plastic pizza cutter, a plastic pizza server, a plastic rolling pin, a plastic modeling stick and a plastic mold for making modeling paste pizza toppings. The play set is intended for children ages 3 and up. The modeling paste imparts the essential character of the kit. The applicable subheading for the Pizza Playset 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 is 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 at 4330 East West Highway, Bethesda, Maryland 20814, Phone: (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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