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NY A86010

August 16, 1996

CLA-2-95:RR:NC:FC: 225 A86010


TARIFF NO.: 9503.30.0010; 4202.92.1500

Ms. Sandra Callahan
The Grand River Toy Company
270 Withrow Avenue
Toronto Ontario
Canada M4K 1E4

RE: The tariff classification of wooden building blocks from Argentina and a carrying bag from Canada and India

Dear Ms. Callahan:

In your letter dated July 15, 1996, received in this office on July 24, 1996, you requested a classification ruling.

A sample of wooden building blocks and a cotton carrying bag were submitted with your inquiry. The "Super Set of 101 Hardwood Blocks" and the "Set of 76 Hardwood Blocks" are both available with and without the textile carrying bag. The blocks are made of carob wood and although the pieces are of various shapes, they are designed to stack interchangeabley with each other.

The "Blocks Bag" is made of 100% cotton duck material and measures 21" in length, 11" in width and 9" in height. Although the bag is advertised as a storage bag for the blocks it is not specially designed or fitted to contain the wooden blocks. In fact, the textile bag functions like any other bag used to carry and transport numerous articles. It is of the kind similar to the travel and sport bags of heading 4202.

Furthermore, playing with blocks and carrying or storing articles are two separate and distinct activities. An interdependent relationship does not exist between either of the products involved. Therefore, whether the bag and blocks are imported together or separately, for tariff purposes they are separately classifiable.

The applicable subheading for the wooden blocks 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.

The applicable subheading for the cotton duck carrying bag will be 4202.92.1500, HTS, which provides for other travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction: Of cotton. The rate of duty will be 7 percent ad valorem.

The cotton duck carrying bag falls within textile category designation 369. When a product of Canada there are no quota restraints or visa requirements. If, as contemplated, you should decide to import the same bag manufactured in India, based upon international textile trade agreements, the bag will be subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Additionally, although the cotton bag was appropriately marked "Made in Canada", the blocks submitted for review were not legally marked with the country of origin "Argentina". 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. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. We suggest that you contact your local import specialist for further guidance on acceptable methods of marking the blocks prior to importation.

This ruling is being issued under the provisions of Part 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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