&&Kinetic Foam is composed of water, glycerol, polyvinyl alcohol, polystyrene beads and small amounts of other ingredients. It comes in a kit containing three different colours and is designed and marketed for the amusement of children. The Kinetic Foam can be stretched, shaped, modelled or wrapped around other objects. If left to air dry, creations can be permanent.
&&Your consultant requested classification as a toy of heading 95.03. Although this product is designed and marketed for the amusement of children, modelling pastes are excluded from heading 95.03 by exclusionary Explanatory Note (b) and reference is made to heading 34.07. Modelling pastes, including those put up for children's amusement, are named in heading 34.07.
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