CLA-2-25:RR:NC:1:126 L88303
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of two plaster articles from China
Dear Ms. Aldinger:
In your letter dated October 13, 2005, you requested a tariff classification ruling regarding three “fun activity” products. One product, designated in your letter as “Jewelry Making Fun”, was addressed under NY L88502 dated October 31, 2005. The other two products, “Impression Fun” and “Frame Creation Fun”, are the subject of this ruling. These two products were sent to our Customs laboratory for analysis.
Our laboratory has now completed its analysis of these two products.
The submitted sample, identified in your letter as “Impression Fun”- item number 12972, is a kit which includes 6 pots of non-toxic paint, 1 paintbrush, 1 plastic heart-shaped mold, 1 bag of plaster (17.6 ounce) and instructions. According to these instructions, the user of this kit can make an impression of his or her handprint by mixing plaster with water and then pouring the mixture into the heart- shaped mold. The imprint is taken when a moistened hand is placed into the mixture. The heart-shaped plaster hand imprint can be painted and decorated.
An analysis of the bag plaster conducted by our Customs laboratory confirms that this product is in fact plaster.
The submitted sample, identified in your letter as “Frame Creation Fun”- item number 12969, is a kit which includes 6 pots of non-toxic paint, 1 paintbrush, 1 plastic frame mold, 600 gr. plaster powder, 1 plastic mixing tray, 2 wooden dowels, cardboard, a rubber band and instructions. The user of this kit can create a photo frame by mixing plaster with water and then pouring the mixture into the frame mold. The plaster photo frame can be painted and decorated. An analysis of the bag of plaster conducted by our Customs laboratory confirms that this product is in fact plaster.
The applicable subheading for the two fun activity kits – item numbers 12972 and 12969 will be 2520.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulfate) whether or not colored, with or without small quantities of accelerators or retarders: plasters. 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. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division