N296874 N2 Ruling Active

The tariff classification of toy figures with modeling dough from China

Issued June 1, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

Your submission indicates that six different hollow plastic figures and modeling dough, commercially known as modeling paste, will be imported as a promotional item for “Kid’s Meal Toys.”

CBP rationale

The applicable subheading for the toy figures with modeling dough will be 3407.00.2000, HTSUS, which provides for Modeling pastes, including those put up for children’s amusement.

Full text

N296874 June 1, 2018 CLA-1-34:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. David Fernandez Index Promotions, Inc. 10100 Venice Blvd. Culver City, CA 90232 RE: The tariff classification of toy figures with modeling dough from China Dear Mr. Fernandez In your ruling request dated May 8, 2018, you requested a tariff classification ruling on toy figures with modeling dough. Your submission indicates that six different hollow plastic figures and modeling dough, commercially known as modeling paste, will be imported as a promotional item for “Kid’s Meal Toys.” You state that the products at issue are intended for children ages 3-12 and include 20 grams of modeling dough and a plastic hollow figure, ranging in size from 4 to 6 inches tall and 3 to 5 inches wide. Each toy has a small stand, which is also used to push the dough through the toy and make impressions on the dough. The stand also serves as a snapping lid for a compartment molded into the toy, to store the modeling dough, when not in use. The applicable subheading for the toy figures with modeling dough 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

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