The tariff classification of “Fun Foam” from China

N301471 November 20, 2018 CLA-2-34:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Joseph J. Kenny Geodis USA, Inc. One CVS Drive Woonsocket, RH 02895 RE: The tariff classification of “Fun Foam” from China Dear Mr. Kenny: In your letter dated October 30, 2018, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling on “Fun Foam.” Your provided sample has been reviewed and will be retained by this office. Review of the sample indicates that “Fun Foam” is a retail-ready product, sold in a 1.05 ounce plastic container in a variety of colors. You state that “Fun Foam” is a product intended to be used by children, ages 3 and above, to make shapes or other structures by hand-molding the material into various shapes and structures. In your submission, you suggest classification in 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… “Children’s products” as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age. We have, however, determined that to be incorrect. It is the opinion of the office assigned to heading 9503, HTSUS, that “Fun Foam” is considered to be modeling paste which is excluded from Chapter 95 by the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs. The applicable subheading for “Fun Foam” 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. 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