N305425 N3 Ruling Active

The tariff classification of “E8791 (Play-Doh Single Can)” and “E8792 (Play-Doh Putty Single Tin)” from China

Issued August 15, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3407.00.2000

Headings: 3407

Product description

” Your submission describes the two subject products as soft, moldable compounds, designed for the amusement of children, 3 years of age and older, to create various structures and shapes by hand molding and stretching these compounds. “E8791 (Play-Doh Single Can)” has a slime base with foam beads suspended in the compound. The beads are used to create a crackling sound when kneading and stretching the compound. “E8792 (Play-Doh Putty Single Tin)” is a thicker compound, which is more expansive. This molding compound holds its shape temporarily before returning to its natural state.

CBP rationale

The applicable subheading for “E8791 (Play-Doh Single Can)” and “E8792 (Play-Doh Putty Single Tin)” will be 3407.00.2000, HTSUS, which provides for Modeling pastes, including those put up for children’s amusement.

Full text

N305425 August 15, 2019 CLA-2-34:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Vanessa Paige 1027 Newport Avenue Pawtucket, RI 02861 RE: The tariff classification of “E8791 (Play-Doh Single Can)” and “E8792 (Play-Doh Putty Single Tin)” from China Dear Ms. Paige: In your letter dated July 15, 2019, you requested a tariff classification ruling on “E8791 (Play-Doh Single Can)” and “E8792 (Play-Doh Putty Single Tin).” Your submission describes the two subject products as soft, moldable compounds, designed for the amusement of children, 3 years of age and older, to create various structures and shapes by hand molding and stretching these compounds. “E8791 (Play-Doh Single Can)” has a slime base with foam beads suspended in the compound. The beads are used to create a crackling sound when kneading and stretching the compound. “E8792 (Play-Doh Putty Single Tin)” is a thicker compound, which is more expansive. This molding compound holds its shape temporarily before returning to its natural state. The applicable subheading for “E8791 (Play-Doh Single Can)” and “E8792 (Play-Doh Putty Single Tin)” 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

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