The tariff classification of “Silly Putty Buddies” from China

N296509 May 18, 2018 CLA-1-32:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Ms. Carisa Schoemaker Crayola, LLC 1100 Church Lane Easton, PA 18044 RE: The tariff classification of “Silly Putty Buddies” from China Dear Ms. Schoemaker: In your ruling request dated April 26, 2018, you requested a tariff classification ruling on “Silly Putty Buddies.” Your submission indicates that “Silly Putty,” commercially known as modeling paste, is manufactured in the United States and exported to China in bulk for further processing. In China the “Silly Putty” is prepared and packaged for retail sale by placing a small quantity of modeling paste and a plastic mold in the shape of a character, onto a card backing with clear blister pack wrapping. This kit is intended for use by children by inserting a finger into the modeling paste and using the provided plastic mold to shape up to eighteen different characters, in six different colors, onto their finger. In your request, you suggest classification in 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect. Although heading 9503 covers toys in general, this type of product is excluded from 9503, pursuant to Explanatory Note 2 (b) to Chapter 95, which specifies that modeling pastes put up for children’s amusement are classified in heading 3407. The applicable subheading for “Silly Putty Buddies” will be 3407.00.2000, 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division