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NY A88093

October 23, 1996

CLA-2-34:RR:NC:1:236 A88093


TARIFF NO.: 3407.00.2000

Ms. Barbara Klausman
James J. Boyle & CO.
7505 N.E. Ambassador Plaza, #B
Portland, OR 97220

RE: The tariff classification of "Magic Clay" from Korea

Dear Ms. Klausman:

In your letter dated September 20, 1996, on behalf of your client, C2F Inc., you requested a tariff classification ruling.

The sample, C2F-Pro Art Magic Clay, consists of six clay blocks (white, green, black, yellow, red and blue); each measuring approximately 1 3/4" X 3/4" X 3/8". The blocks are wrapped in a clear plastic sheet. Your literature indicates that these nontoxic clays will be used by children to sculpt objects. The objects can be boiled or baked thus turning the clay into quality easers.

The applicable subheading for the C2F-Pro Art Magic Clay will be 3407.00.0000, Harmonized Tariff Schedule of the United States, which 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 or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate): Modeling pastes, including those put up for children's amusement. The rate of duty will be Free.

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 V. Gualario at 212-466-5744.


Roger J. Silvestri

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