CLA-2-34:OT:RR:NC:N2:237

Ms. Jackie Benkler
W. J. Benkler, Inc.
1550 E. Higgins Road, Suite 130
Elk Grove Village, IL 60005

RE: The tariff classification of five plastic modeling paste preparations from China.

Dear Ms. Benkler:

In your letter dated February 25, 2010, on behalf of the Polyform Products Company, you requested a tariff classification ruling. Your four samples are being returned.

Sculpey Bendy Bracelets kit consists of six rectangular shaped blocks of oven bake clay in various colors (total 113 grams), a paperboard ring, plastic roller, plastic tool, ten rhinestones, tube of craft glue and tube of glitter glue packed in a printed paperboard box. The plastic preparation is ready for use and hardens when oven baked at 275 degrees for 20 minutes.

Sculpey Charm It Up kit consists of six rectangular shaped blocks of oven bake clay in various colors (total 85 grams), a plastic mold, five metal key chains and a tube of glitter glue packed in a printed paperboard box. The plastic preparation is ready for use, sticks readily to the key chains and hardens when oven baked at 275 degrees for 15 minutes.

Sculpey Pattern Bead kit consists of six rectangular shaped blocks of oven bake clay in various colors (total 170 grams), a plastic roller, metal slicer, ten toothpicks, memory wire, ear wires, metal pin, coiled wire and nylon cord packed in a printed paperboard box. The polyvinyl based plastic preparation is ready for use and hardens when oven baked at 275 degrees for 15 minutes.

The applicable subheading for the above three kits will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), for modeling pastes. The rate of duty will be free.

Sculpey Round Jewelry Foundings consist of a metal disk bracelet, a metal disk pendant and two metal disk earring pendants with hook wires (to mount clay ornaments). The Item is blister packaged. (The oven bake clay is available separately).

The subheading for the findings will be 7117.19.9000, HTSUS, for: other imitation jewelry of base metal, whether or not plated with precious metal. The rate of duty will be 11% ad valorem.

Sculpey Fashion Bead Watch set consists of a quartz watch with white dial (7/8 inch diameter); plus four rectangular shaped blocks of oven bake clay in various colors (total 113 grams), plastic roller, metal slicer, stretchy string and paper clips packed in a printed paperboard box. The plastic preparation is ready for use and hardens when oven baked at 275 degrees for 15 minutes.

Although sold as a set, the last item is not considered a set for Customs’ purposes because it does not meet a particular need or carry out a specific activity; therefore, the watch will be classified separately in its own appropriate subheading and the value of packing will be prorated.

The applicable subheading for the clay with accessories (roller, cutter, string and clips) will be 3407.00.2000, HTSUS, for: modeling pastes. The rate of duty will be free.

We are unable to issue a ruling on the watch because we require the following information: A sample of the watch, in the condition in which it will be imported properly marked with country of origin and with special marking requirements for watches (Chapter 91 HTSUS). Of what material is the case of the watch head made? How many jewels are contained in the movement of the watch? Will watch head be imported separately from other components of the Sculpey Watch kit? Will watch head be imported in the printed cardboard box? When this information is available, you may wish to consider resubmission of your request. If you resubmit the request, please resubmit the sample and a copy of your original letter and attachments, as well as the additional information requested in this notice. Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.

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 Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski
Director National Commodity Specialist Division