The tariff classification of plaster molding cloth from Mexico.

N265730 December 3, 2015 CLA-2-68:OT:RR:NC:N2:428 CATEGORY: Classification TARIFF NO.: 6809.90.0000 Mr. Chad M. Noyes Sandtastik Products Ltd. 58 Prosperity Avenue Port Colborne, Ontario L3K5X9 Canada RE: The tariff classification of plaster molding cloth from Mexico. Dear Mr. Noyes: In your letter dated June 2, 2015, you requested a tariff classification ruling. The merchandise under consideration is the Rappit Plaster Molding Cloth. Samples were submitted with your ruling request. One sample was retained by this office, while the other was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed. The Rappit Plaster Molding Cloth measures approximately 15 feet long by 4 inches wide and is presented in roll form. Laboratory analysis has determined that the Rappit Plaster Molding Cloth is comprised principally of plaster of Paris applied to a woven base fabric which features pinking along its long edges. From the information you provided, the Rappit Plaster Molding Cloth is packaged and sold for arts and crafts use, such as making masks, models, and sculptures. In your ruling request you suggest classification of the Rappit Plaster Molding Cloth in 3005.90.5090, Harmonized Tariff Schedule of the United States (HTSUS), as wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. However, this article is made of plaster of Paris and it is used and sold for arts and crafts purposes. Classification in 3005.90.5090, HTSUS is precluded. You alternatively suggest classification of the Rappit Plaster Molding Cloth in 3407.00.2000, HTSUS, as modeling pastes, including those put up for children’s amusement. However, this article is not modeling paste. Classification in 3407.00.2000 is also precluded. The applicable subheading for the Rappit Plaster Molding Cloth will be 6809.90.0000, HTSUS, which provides for “Articles of plaster or of compositions based on plaster: Other articles.” The general rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Nicole Sullivan at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division