United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2008 NY Rulings > NY N021890 - NY N021980 > NY N021955

Previous Ruling Next Ruling
NY N021955





February 14, 2008

CLA-2-34:OT:RR:NC:SP:237

CATEGORY: CLASSIFICATION

TARIFF NO.: 3407.00.2000

Mr. Bisfred Yuen
Creative Kids Far East Inc.
Suite 502, 5/F.
Chinachem Golden Plaza
77 Moody Road
Tsimshatsui East
Kowloon, Hong Kong

RE: The tariff classification of a modeling compound play set from China.

Dear Mr. Yuen:

In your letter dated January 2, 2008 you requested a tariff classification ruling. Your sample is being returned.

Article No. 334 Kiddy Dough Factory Set - Bonus Set consists of 4 two ounce size plastic cans of modeling compound, 10 plastic shape cutters, 1 plastic dough machine extruder with 2 plastic stencils, 1 plastic syringe dough extruder and 1 plastic spatula packed in a printed paper board box. Attached to the top of this box is a bonus pack of 4 two ounce size plastic cans of modeling compound packed in a printed paper board carton with open ends. The box and carton will be imported packed together for retail sale in clear plastic shrink wrap with a red and white Value Pack sticker. The modeling compound imparts the essential character of the set.

The applicable subheading for Article No. 334 Kiddy Dough Factory Set - Bonus Set will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for modeling pastes, including those put up for children’s amusement. The rate of duty will be free.

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 http://www.usitc.gov/tata/hts/.

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. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: