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HQ 956703


October 5, 1994

CLA-2 CO:R:C:F 956703 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 3407.00.20; 3924.90.55; 9503.90.60

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

RE: "Play-Doh Jewels and Gems Ring Set;" 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 Jewels and Gems Ring Set," 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. 22054, is comprised of several components - 2 six ounce containers of "play-doh" brand modeling compound; 2 plastic rings; 2 plastic ring molds; a cutter/accessory mold; and a jewelry case/mold. A child uses the play-doh, various molds, and rings in making and displaying jewelry-like items of modeling paste.

ISSUES:

1) Whether the "Play-Doh Jewels and Gems Ring Set" 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 plastic ring-molds, cutter/accessory mold, and jewelry case/mold in heading 3924; the plastic rings in heading 9503; 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 Jewels and Gems Ring Set." The proper subheading for the set is 3407.00.20, HTSUS.

HOLDING:

The "Play-Doh Jewels and Gems Ring Set," identified by item no. 22054, 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 Jewels and Gems Ring Set" (item no. 22054), if imported separately, are classifiable under the specific subheadings provided below:

The plastic ring-molds, cutter/accessory mold, and jewelry case/mold 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 plastic rings are 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 "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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