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NY K80475

November 5, 2003

CLA-2-94:RR:NC:SP:233 K80475


TARIFF NO.: 9403.70.8010

Ms. Maria F. Borges
Hasbro, Inc.
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of a Play-Doh Creativity Table from China.

Dear Mr. Borges:

In your letter dated October 30, 2003, you requested a tariff classification ruling.

The merchandise to be imported is Item #23070 Play-Doh Creativity Table. The creativity table is made of plastic and has compartments on the legs to store Play-Doh cans and accessories. It has several built in features on the tabletop; a roller/compound cleaner, a fun playing extruder for the compound and a marker/crayon holder. The table is specifically designed for a child to use and store Play-Doh items. The accessories include 4 washable markers, 4 colorful crayons, 8 cans of Play-Doh and 10 sheets of paper. You have submitted photographs of the product for our review.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Play-Doh Creativity Table is a set for tariff classification purposes, with the essential character imparted by the table.

The applicable subheading for the Play-Doh Creativity Table will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other furniture and parts thereof: Furniture of plastics: Other, Household.” 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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