N258775 N2 Ruling Active

The tariff classification of “Tumbling Sand” from Taiwan

Issued November 24, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

” The two provided samples have been reviewed and will be returned. In your submission you describe the product at issue as modeling sand intended for the amusement of children, which will be imported in four colors in small retail-ready plastic containers. “Tumbling Sand” is made of silicon dioxide, polyisobutylene, polybutene, vaseline, and dimethy polysiloxane.

CBP rationale

The applicable subheading for “Tumbling Sand” 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.

Full text

N258775 November 24, 2014 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Tumbling Sand” from Taiwan Dear Ms. Aldinger: In your ruling request received October 29, 2014, you requested a tariff classification ruling on “Tumbling Sand.” The two provided samples have been reviewed and will be returned. In your submission you describe the product at issue as modeling sand intended for the amusement of children, which will be imported in four colors in small retail-ready plastic containers. “Tumbling Sand” is made of silicon dioxide, polyisobutylene, polybutene, vaseline, and dimethy polysiloxane. The applicable subheading for “Tumbling Sand” 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 general rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 Nuccio Fera at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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