CLA-2 CO:R:C:F 956701 GGD
Mr. Fermin Cuza
Mattel, Inc.
333 Continental Boulevard
El Segundo, California 90245-5012
RE: "Floamatic" Playset; Modeling Paste Set
Dear Mr. Cuza:
This letter is in response to your inquiry of June 2, 1994,
concerning the classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of an article to be
imported, identified as a "Floamatic." A sample was submitted
with your inquiry.
FACTS:
The sample article, identified by product no. 11480, is
comprised of several components - 2 containers of a soft, pliable
material called "floam;" a "floam"-processing device of plastic
called a "floamatic;" and various accessory dies and cutters for
flattening, slicing, and molding "floam." A child may manipulate
the "floam," "floamatic," and accessories to make an array of
colored shapes. "Floam" is reusable and may be shaped into a
ball that bounces.
ISSUE:
1) Whether the "Floamatic" article is properly classified in
heading 9503, HTSUS, as other toys; or in heading 3407, HTSUS, as
modeling pastes put up for children's amusement.
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
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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 components that are classifiable
individually in the following headings: the "floamatic" and its
accessory dies and cutters in heading 9503 (as a toy and its
parts), and the "floam" in heading 3407 (as modeling paste).
When considering whether one of the headings 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 the
"floamatic" and its accessories are 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 "Floamatic" playset. The proper
subheading for the set is 3407.00.20, HTSUS.
HOLDING:
The "Floamatic" playset, identified by item no. 11480, 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