CLA-2 CO:R:C:F 956664 GGD
Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
Post Office Box 1059
Pawtucket, Rhode Island 02862-1059
RE: "Play-Doh Beauty & the Beast Playset;" 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
Beauty & the Beast Playset," 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. 23025, is
comprised of several components - 2 six ounce containers of
"play-doh" brand modeling compound; a plastic castle front/back
combination (with molds); a plastic castle base (with molds); 6
plastic book molds of characters; a colored vinyl playmat
depicting a celebration; and a plastic trimmer knife. A child
may assemble the two-piece castle facade and use the play-doh and
various molds to make two and three-dimensional decorative and
character shapes.
ISSUES:
1) Whether the "Play-Doh Beauty & the Beast Playset" 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.
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2) What is the proper classification of each individual
component in the playset?
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 playset consists of various components that are
classifiable individually in the following headings: the book
character molds and the plastic trimmer knife in heading 3924,
the colored vinyl playmat in heading 4911, the castle front/back
and base (with molds) 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 playset 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 Beauty & the Beast Playset." The proper
subheading for the set is 3407.00.20, HTSUS.
HOLDING:
The "Play-Doh Beauty & the Beast Playset," identified by
item no. 23025, 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.
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The individual components comprising the "Play-Doh Beauty &
the Beast Playset" (item no. 23025), if imported separately, are
classifiable under the specific subheadings provided below:
The book 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 castle front/back and base (with molds) are
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 "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
Commercial Rulings Division