N360054

N360054 March 30, 2026 CLA-2-34:OT:RR:NC:CEE001:N3:136 CATEGORY: Classification TARIFF NO.: 3407.00.2000 Bethany Bejarano Hasbro, Inc. 1027 Newport Ave Pawtucket, RI 02861 RE: The tariff classification of Play-Doh Blooms Garden Bouquet kit from China Dear Ms. Bejarano: In your letter dated March 25, 2026, you requested a tariff classification ruling on Play-Doh Blooms Garden Bouquet kit. In your submission, the subject product is identified as Play-Doh Blooms Garden Bouquet. You describe the Play Doh Blooms Garden Bouquet as a creative playset designed to allow users to create decorative flower arrangements using Play Doh modeling compound and reusable plastic accessories. The product is intended for creative and imaginative play and is suitable for children and adults. The set includes multiple plastic tools and components that are specifically designed to shape, extrude, and display Play Doh compound in the form of flowers and foliage. The Play Doh compound is manually pressed, molded, and extruded using the included accessories to create decorative forms. A cleaning brush removes excess compound from the tools, and a finishing spray is applied after drying to help preserve the molded forms. The Play Doh Blooms Garden Bouquet set is principally used for play involving the molding, shaping, and creation of decorative forms using Play Doh modeling compound. The modeling compound enables the primary play activity and defines the nature of the set. The accompanying plastic components are included solely to support and facilitate this principal use by assisting in the shaping, detailing and finishing of the molded forms. These components do not provide independent play value in the absence of the modeling compound and are subordinate in function to the primary use of the set as a modeling compound play activity. The Play Doh Blooms Garden Bouquet kit includes 20 sticks (27 ounces total) of Play-Doh modelling compound, 12 plastic flower centers, 12 flower cups, 20 plastic flower stems, 5 plastic filler greens, 1 polypropylene cleaning brush, 1 Clear (non-aerosol) finishing spray, 1 plastic extruder base, 1 plastic extruder plunger, 9 plastic extruder segments, and 1 plastic vase. The Explanatory Notes to the Harmonized Tariff System, although not legally binding, 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 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 re-packing. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The product at issue will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the modeling compound (modeling paste), which we believe serves the principal role in relation to the use of this kit. The applicable subheading for the Play-Doh Blooms Garden Bouquet kit will be 3407.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Modeling pastes, including those put up for children’s amusement. The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This merchandise may be subject to the laws and regulations of the Consumer Product Safety Act. Import compliance information may be obtained by contacting the U.S. Consumer Product Safety Commission (CPSC) at 4330 East West Highway, Bethesda, MD 20814, telephone (301) 504-7912. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at nuccio.fera@cbp.dhs.gov. 
Sincerely,
 (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division