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NY N012301

September 4, 2007

CLA-2-25:RR:NC:1:126 N012301


TARIFF NO.: 2520.20.0000

Ms. Cecilia Balaguer
Reeves International, Inc.
14 Industrial Road
Pequannock, NJ 07440

RE: The tariff classification of a plaster kit from China

Dear Ms. Balaguer:

In your letter dated May 31, 2007, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request. The plaster powder, which was included in the kit, was sent to our Customs laboratory for analysis. The sample (minus the plaster powder) is being returned to you as requested.

The submitted sample is described as “Breyer My Dream Horse Activity Kit” - item number 4129. The kit consists of one 12 ounce bag of plaster, one latex mold, one plastic mold holder, one paint brush, six pots of acrylic paint, and an instructional booklet, all packaged together. According to the information in your letter, the purpose of this kit is to prepare a model of a foal by mixing the plaster powder with water and then pouring the plaster slurry into the latex mold. Once the mold is hard, the plaster foal is sanded smooth and ready for painting.

An analysis of the sample taken by our Customs laboratory confirms that this product is a plaster.

The applicable subheading for the plaster kit- item number 4129 - 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.

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.


Robert B. Swierupski

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