The tariff classification of “E9099 Play-Doh Large Tools and Storage” from China

N305427 August 16, 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 “E9099 Play-Doh Large Tools and Storage” from China Dear Ms. Paige: In your letter dated July 16, 2019, you requested a tariff classification ruling on “E9099 Play-Doh Large Tools and Storage.” Your submission describes the subject product as a kit, comprised of 5 mini cans of Play-Doh (modeling compound), 15 shape-cutter molds, 1 plastic extruder with plunger, 1 plastic dowel with endcaps, 1 plastic pair of scissors, and 1 plastic trimmer knife, all in a plastic container. You state that the plastic container is a carrying case that is specifically designed to hold and play with the included Play-Doh and accessories. This product is suitable for retail sale in its imported condition and intended for the amusement of children, 3 years of age and older. 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 Play-Doh (modeling compound). The applicable subheading for “E9099 Play-Doh Large Tools and Storage” 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