The tariff classification of a “Cool Maker Handcrafted Jazzy Jewelry Kit” from China

N297479 June 21, 2018 CLA-2-34:OT:RR:NC:1:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Mr. Michael S. McCullough Vandergrift Forwarding Co, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a “Cool Maker Handcrafted Jazzy Jewelry Kit” from China Dear Mr. McCullough: In your letter dated May 25, 2018, on behalf of your client, Spin Master, Inc., you requested a tariff classification ruling on a “Cool Maker Handcrafted Jazzy Jewelry Kit.” Your provided sample has been reviewed and will be returned as requested. In your submission, you describe the product at issue as a kit, designed for children ages eight years and older. “Cool Maker Handcrafted Jazzy Jewelry Kit” is used to create imitation jewelry items by molding clay modeling paste into various shapes, allowing the shapes to air dry and then painting them. The Kit, also referred to as Item 6043828, includes two clay discs, twenty pendant hooks, ten clasps, six die-cut templates, three metallic paints, one paint brush, one letter stamp, one bundle of cord, and one instruction guide. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means goods that; (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the clay modeling paste. The applicable subheading for the “Cool Maker Handcrafted Jazzy Jewelry Kit” 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. This merchandise may also be 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 (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912. 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