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HQ 956665


October 5, 1994

CLA-2 CO:R:C:F 956665 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 3407.00.20; 3924.90.55; 4409.10.65; 4911.91.4040 9503.90.60; 9503.90.70

Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
Post Office Box 1059
Pawtucket, Rhode Island 02862-1059

RE: "Play-Doh Wacky Comic Strip;" Modeling Paste Set

Dear Ms. Cormier:

This letter is in response to your inquiry of May 23, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article's individual components, and the article itself, identified as a "Play-Doh Wacky Comic Strip," to be imported from China. We understand that the components may be imported separately or together. A sample was submitted with your inquiry.

FACTS:

The sample article, identified by product no. 23085, is comprised of several components - 2 six ounce containers of "play-doh" brand modeling compound; 2 plastic two-sided accessory molds; 4 plastic cookie cutter molds of characters; a colored vinyl playmat; a plastic shape-making strip; a two-piece plastic extruder; a wooden rolling pin; and a plastic trimmer knife. A child may use the play-doh, various molds, and tools to make shapes, characters, and words.

ISSUES:

1) Whether the "Play-Doh Wacky Comic Strip" is properly classified in heading 3924, HTSUS, as other household articles of plastics; in heading 9503, HTSUS, as other toys; or in heading 3407, HTSUS, as modeling pastes put up for children's amusement.

2) What is the proper classification of each of the individual components?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

The article consists of various components that are classifiable individually in the following headings: the two- sided accessory molds, cookie cutter molds, and trimmer knife in heading 3924, the colored playmat in heading 4911, the shape- making strip and extruder in heading 9503, the rolling pin in heading 4409, and the play-doh in heading 3407. When considering whether any one heading would accommodate all the components, we look to heading 3407.

Heading 3407, HTSUS, provides for "Modeling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale...; other preparations for use in dentistry with a basis of plaster...." The ENs to heading 3407 define modeling pastes as plastic preparations generally used by artists or goldsmiths for making models and by children for amusement purposes. The ENs further state that the heading covers "[a]ssorted modelling pastes, including those put up in sets for the amusement of children...." It is apparent that each item of the set is put up with the modeling paste to enhance the set's amusement value for children. As heading 3407 is sufficiently broad to cover all the components, it specifically describes the "Play-Doh Wacky Comic Strip." The proper subheading for the set is 3407.00.20, HTSUS.

HOLDING:

The "Play-Doh Wacky Comic Strip," identified by item no. 23085, is classified in subheading 3407.00.20, HTSUS, the provision for "Modeling pastes, including those put up for children's amusement." The applicable duty rate is 10 percent ad valorem.

The individual components comprising the "Play-Doh Wacky Comic Strip" (item no. 23085), if imported separately, are classifiable under the specific subheadings provided below:

The two-sided accessory molds, the cookie cutter character molds, and the plastic trimmer knife are classified in subheading 3924.90.55, HTSUS, the provision for, among other items, "...other household articles...of plastics: Other: Other." The applicable duty rate is 3.4 percent ad valorem.

The colored vinyl playmat is classified in subheading 4911.91.4040, HTSUSA, the provision for "Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other, Other." The applicable duty rate is 3.1 percent ad valorem.

The two-piece plastic extruder is classified in subheading 9503.90.60, HTSUS, the provision for "Other toys...and accessories thereof: Other: Other: Other toys (except models), not having a spring mechanism." The applicable duty rate is 6.8 percent ad valorem.

The plastic shape-making strip is classified in subheading 9503.90.70, HTSUS, the provision for "Other toys...and accessories thereof: Other: Other: Other." The applicable duty rate is 6.8 percent ad valorem.

The wooden rolling pin is classified in subheading 4409.10.65, HTSUS, the provision for "Wood...continuously shaped...along any of its edges or faces, whether or not planed, sanded or finger-jointed: Coniferous: Wood dowel rods: Sanded, grooved, or otherwise advanced in condition." The applicable duty rate is 7.6 percent ad valorem.

The "play-doh" brand modeling compound is classified in subheading 3407.00.20, HTSUS, the provision for "Modeling pastes, including those put up for children's amusement." The applicable duty rate is 10 percent ad valorem.

Sincerely,

John Durant, Director

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