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NY 858713

Jan. 03, 1991



TARIFF NO.: 9503.30.4000

Ms. Ann Williams
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a toy constructional set from Japan.

Dear Ms. Williams:

In your letter dated December 6, 1990, you requested a tariff classification ruling on behalf of your client, Battat Inc.

Submitted with your inquiry was a sample of a constructional set called Peta*Peta Block. The article consists of a small transparent hard plastic container with a handle, made in Canada, retail packaged in Canada with various plastic shapes, blocks, and toy figures manufactured in Japan. According to your letter the set will enter the commerce of the United States in retail packaged form with the constructional parts inside the carry-all container. The pieces included in the container are designed to allow fabrication of any number of articles. The article can then be broken down and reconstructed in different shapes or as other vehicles. The few figures present in the package can be positioned with vehicles to give the appearance of drivers, or just positioned upon a structure. Your sample is returned as requested.

The applicable subheading for the constructional set with its container will be 9503.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other constructional sets and constructional toys: toy building blocks, bricks and shapes. The duty rate will be 6 percent ad valorem.

Because no substantial transformation of the constructional shapes occurs in Canada, merely a repacking, there is no substantial transformation. Therefore, the provisions of the FTA do not apply to this article. For country of origin marking purposes, it must be made clear to the ultimate purchases that the constructional shapes are made in Japan and the container is made in Canada.

It should be noted that the entire set must be retail packaged together prior to importation to retain status as a toy. If the container is imported alone it will not be considered within the toy provision.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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