The tariff classification of a Clay Crafting Kit from Australia

N363549August 14, 2026CLA-2-34:OT:RR:NC:N3:136
CATEGORY: Classification
TARIFF NO.: 3407.00.2000
Kylie HoneysettKylie Makes45 Hilltop AvenueChermside 4032AustraliaRE: The tariff classification of a Clay Crafting KitAustralia from Dear Ms. Honeysett:In your letter dated
July 22, 2026
, you requested a tariff classification ruling on a Clay Crafting Kit.In your submission, the subject product is identified as Dorodango lay Crafting KitC. You describe that thishobbyist craft kit for hand-forming and polishing decorative clay spheres (a Japanese craft techniqueis a known as orodango).The kit contains cosmetic-grade kaolin clay, cosmetic-grade red French clay, silicaD sand, mica powder, a glass jar, a ceramic egg cup, a polymer clay display stand, a wooden display stand, anda microfib polishing cloth.he clay components are the functional core of the kitall er You state that t and ofare tools/accessories used to shape, dry, and display the finished clay sphere.the other components s All ofpackaged together for retail salethe kit’s components are in their imported condition.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 upin 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, whichmay 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 innumerical 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 (modeling paste), which we believe serves the modeling clayprincipal role in relation to the use of this kit. The applicable subheading for the orodango lay Crafting Kit will be 407.00.2000, HarmonizedariffDC3 TSchedule of the United States (HTSUS), ich provides for Modeling pastes, including those put upforwh children’s amusement.The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Nuccio Fera at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division