United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1994 HQ Rulings > HQ 0956637 - HQ 0956873 > HQ 0956664

Previous Ruling Next Ruling

HQ 956664

October 5, 1994

CLA-2 CO:R:C:F 956664 GGD


TARIFF NO.: 3407.00.20; 3924.90.55; 4911.91.4040; 9503.90.70

Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
Post Office Box 1059
Pawtucket, Rhode Island 02862-1059

RE: "Play-Doh Beauty & the Beast Playset;" 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 Beauty & the Beast Playset," to be imported from China. We understand that the components may be imported separately or together. A sample was submitted with your inquiry.


The sample article, identified by product no. 23025, is comprised of several components - 2 six ounce containers of "play-doh" brand modeling compound; a plastic castle front/back combination (with molds); a plastic castle base (with molds); 6 plastic book molds of characters; a colored vinyl playmat depicting a celebration; and a plastic trimmer knife. A child may assemble the two-piece castle facade and use the play-doh and various molds to make two and three-dimensional decorative and character shapes.


1) Whether the "Play-Doh Beauty & the Beast Playset" 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.

2) What is the proper classification of each individual component in the playset?


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 playset consists of various components that are classifiable individually in the following headings: the book character molds and the plastic trimmer knife in heading 3924, the colored vinyl playmat in heading 4911, the castle front/back and base (with molds) in heading 9503, 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 playset 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 Beauty & the Beast Playset." The proper subheading for the set is 3407.00.20, HTSUS.


The "Play-Doh Beauty & the Beast Playset," identified by item no. 23025, 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.

The individual components comprising the "Play-Doh Beauty & the Beast Playset" (item no. 23025), if imported separately, are classifiable under the specific subheadings provided below:

The book 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 castle front/back and base (with molds) 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 "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.


John Durant, Director

Previous Ruling Next Ruling

See also: