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NY 811972

July 19, 1995

CLA-2-95:S:N:N7:225 811972


TARIFF NO.: 9503.30.0010

Ms. Barbara J. Clausen
Tower Group International, Inc.
205 West Service Road
Champlain, New York 12919

RE: The tariff classification of a toy building set from Canada

Dear Ms. Clausen:

In your letter dated June 16, 1995, received in this office on June 22, 1995, you requested a tariff classification ruling on behalf of your client Somerville House.

A sample of the "Make-Your-Own Fort and Playhouse Kit" was submitted with your inquiry. The product consists of paper tubes, plastic connectors, masking tape, a blue net bag and an instruction booklet. It is the intent of the kit to instruct children on how to build their own playhouse from recyclable newspaper or magazines. Structures are formed when newspaper pages are rolled, secured by tape, and inserted into the connectors. After construction the item may be dismantled and the pieces used over again to form new objects. The net bag is used for storing the paper rolls. The product will be assembled abroad in a clear, rigid, plastic package for retail sale.

Your letter indicates that all items are of Canadian origin, with the exception of the net bag, which is manufac- tured in the U.S. The finished article is considered a set for classification purposes with the essential character imparted by the plastic connectors.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported
into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are satisfied.

The applicable subheading for the "Make-Your-Own Fort and Playhouse Kit" will be 9503.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys: toy building blocks, bricks and shapes. The rate of duty will be free.

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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