CLA-2 CO:R:C:F 956702 GGD
9503.90.70
Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
Post Office Box 1059
Pawtucket, Rhode Island 02862-1059
RE: "Play-Doh Fun Sounds Playshop;" 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 Fun
Sounds Playshop," 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. 23480, is
comprised of several components - 2 six ounce containers of
"play-doh" brand modeling compound; a "fun sounds" structure with
3 presser handles; a "fun sounds" sound unit with battery box; 2
plastic die strips; 6 plastic molding cups; a label sheet; a
wooden rolling pin; and a plastic trimmer knife. A child may
manipulate the play-doh, molds, tools, and sound structure to
make various shapes and amusing sounds.
ISSUES:
1) Whether the "Play-Doh Fun Sounds Playshop" is properly
classified 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 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
trimmer knife in heading 3924, the label sheet in heading 4821,
the "fun sounds" structure, sound unit, and battery box, and the
plastic die strips and molding cups in heading 9503 (all as parts
of toys), 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 Fun Sounds Playshop." The proper
subheading for the set is 3407.00.20, HTSUS.
HOLDING:
The "Play-Doh Fun Sounds Playshop," identified by item no.
23480, 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 Fun
Sounds Playshop" (item no. 23480), if imported separately, are
classifiable under the specific subheadings provided below:
The plastic trimmer knife is 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 label sheet is classified in subheading 4821.10.20,
HTSUS, the provision for "Paper and paperboard labels of all
kinds, whether or not printed: Printed: Printed in whole or
in part by a lithographic process." The applicable duty
rate is 8.8 cents per kilogram.
The "fun sounds" structure, handles, sound unit, and
battery box, and the plastic die strips and molding cups 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 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
Commercial Rulings Division