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NY 878176

October 6, 1992

CLA-2-95:S:N:N3D:225 878176


TARIFF NO.: 9503.30.8000

Mr. Stephen J. Schilt
Pac Rim Trading
P.O. Box 2095
Santa Ana, CA 92707

RE: The tariff classification of a toy construction kit from Taiwan

Dear Mr. Schilt:

In your letter dated September 9, 1992, you requested a tariff classification ruling.

The sample submitted is identified as item number 28010 and is known as "Felt Forms Geometric 1". The article consists of colored felt pieces cut to various shapes and 12 plastic eyes. Sufficient material is provided to complete 18 different projects. Glue is not included in the package but is necessary for construction. The created objects may depict animals, flowers, abstract designs, etc. They may be used as seasonal ornaments, mobiles, window decorations, gift ties and any number of other uses limited only by your imagination. "Felt Forms" is packaged in a clear polybag with cardboard header.

The applicable subheading for item number 28010, "Felt Forms Geometric 1", will be 9503.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys: other. The duty rate will be 6.8 percent ad valorem.

Provided the felt pieces are put up in a manner indicating their use as toys, as described above, there will be no quota restraints or visa restrictions.

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

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