3407.00.20.00 - Modeling pastes, including those put up for children's amusement
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 40% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3407.00.20.00, specifically covers modeling pastes, including those formulated and packaged for children's amusement. These products are characterized by their pliable nature, designed to be shaped and molded. While often visually similar to other pliable substances, their primary purpose is artistic creation, sculpting, or recreational play, distinguishing them from industrial or technical molding compounds.
This classification is distinct from its sibling category, 3407.00.40.00, which encompasses "Other" preparations within the broader scope of modeling pastes and dental waxes. The key differentiator lies in the explicit inclusion of items intended for children's amusement under 3407.00.20.00. This implies a focus on safety, non-toxicity, and specific packaging or marketing geared towards a younger demographic, even if the fundamental composition might overlap with other modeling materials.
As a leaf node, 3407.00.20.00 does not have further subcategories. Therefore, classification within this code relies on the direct assessment of the product's characteristics and intended use. Products that are primarily intended for modeling or sculpting, especially those marketed for or appealing to children, will fall under this specific tariff heading. The absence of further subdivision means that all such modeling pastes, regardless of minor variations in composition or color, are grouped together here, provided they are not otherwise classified as dental preparations or other specific materials.