The tariff classification of a “Dough Roller” from China

N300908 October 26, 2018 CLA-2-34:OT:RR:NC:N1:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Tasha Adams Leap Year Publishing, LLC 16 High Street North Andover, MA 01845 RE: The tariff classification of a “Dough Roller” from China Dear Ms. Adams: In your letter dated October 2, 2018, you requested a tariff classification ruling on a “Dough Roller.” Your provided sample has been reviewed and will be returned. Your submission indicates that the “Dough Roller” is a retail-ready product, sold as a children’s activity item, measuring 5.75 inches high and 2.5 inches in diameter. The sample includes one “Roller Tool,” one ounce of “Dough,” and three “Dough Molds.” The base, colored plastic piece, features a debossed design that can be used to mold modelling compound (dough). The two cavity center piece is made from clear plastic, one cavity holds a one ounce piece of modelling compound and the other cavity holds two plastic molds to make shapes out of the dough. At the top of the product is a plastic roller wheel that has various geometric patterns for imprinting the dough. The applicable subheading for the “Dough Roller” 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