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NY 817985

January 26, 1996

CLA-2-95:RR:NC:FC: 225 817985


TARIFF NO.: 9503.30.0010

Mr. Hans J. Boller
Rifton Community Playthings
P.O. Box 901
Rt 213
Rifton, N.Y. 12471-0901

RE: The tariff classification of toy building blocks from England

Dear Mr. Boller:

In your letter dated December 22, 1995, received in this office on December 29, 1995, you requested a tariff classifi-cation ruling.

A catalog was submitted with your inquiry which concerns the proper tariff classification of several sets of wooden blocks. The set of "Hollow Blocks" (item #'s FB65, FB66, FB75, FB76 and FB80) consists of wooden panels screwed together in block form thereby creating a "hollow" interior. The "Mini Hollow Blocks" (item #'s FB55, FB56 and FB57) are simply a smaller sized version of the preceding style. In contrast, the "Unit Blocks" (item #'s FG450, FG452, FG454, FG420, FG422, FF135, FF145, FF155 and FF165) are made of solid wood and come in assorted shapes. All the blocks have smooth round edges and modular dimensions.

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 "Hollow Blocks", "Mini Hollow Blocks" and "Unit Blocks" enumerated above 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 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, contact National Import Specialist Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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