CLA-2 CO:R:C:F 956665 GGD
9503.90.60; 9503.90.70
Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
Post Office Box 1059
Pawtucket, Rhode Island 02862-1059
RE: "Play-Doh Wacky Comic Strip;" 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
Wacky Comic Strip," 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. 23085, is
comprised of several components - 2 six ounce containers of
"play-doh" brand modeling compound; 2 plastic two-sided accessory
molds; 4 plastic cookie cutter molds of characters; a colored
vinyl playmat; a plastic shape-making strip; a two-piece plastic
extruder; a wooden rolling pin; and a plastic trimmer knife. A
child may use the play-doh, various molds, and tools to make
shapes, characters, and words.
ISSUES:
1) Whether the "Play-Doh Wacky Comic Strip" 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 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 two-
sided accessory molds, cookie cutter molds, and trimmer knife in
heading 3924, the colored playmat in heading 4911, the shape-
making strip and extruder in heading 9503, 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 Wacky Comic Strip." The proper
subheading for the set is 3407.00.20, HTSUS.
HOLDING:
The "Play-Doh Wacky Comic Strip," identified by item no.
23085, 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 Wacky
Comic Strip" (item no. 23085), if imported separately, are
classifiable under the specific subheadings provided below:
The two-sided accessory molds, the cookie cutter
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 two-piece plastic extruder is 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 plastic shape-making strip is 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