United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C86247 - NY C86296 > NY C86262

Previous Ruling Next Ruling
NY C86262

May 5, 1998

CLA-2-95:RR:NC:SP:225 C86262


TARIFF NO.: 9503.70.0000

Ms. Cindy Hazlett
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a set of textile blocks from China

Dear Ms. Hazlett:

In your letter dated April 6, 1998 you requested a tariff classification ruling.

The submitted article, item #17369, is a "Building Block Set." This set is composed of three, textile covered, foam blocks. The smallest block is solid and incorporates a small rattle inside. A medium and larger sized block are hollow to permit insertion of one block inside the other until all are encompassed within the larger block. An applique depicting the silhouette of an animal is sewn onto four sides of each block.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". Components of the "Building Block Set" are interrelated by their intended use of placing one block inside the other. They are classifiable as a toy set in accordance with GRI 1.

The applicable subheading for the "Building Block Set" will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

In regards to the "Toy Tool Set", "Toy Purse Set" and "Toy Box Set" we are unable to rule without further information. Our initial examination of the products has led us to conclude that the items do not qualify as sets for classification purposes. The textile purse and containers, packaged and sold with the toy rattles, are not usual receptacles for such products. These items are used to store and transport the articles with which they are packaged. They are not imitations of said items, as you suggest, but actually serve a functional purpose.

Therefore, this office requires a breakout of material composition for the bags. Specifically, we need to know the amount of component fibers by weight, which make up the outer fabric only, for each of the textile carriers. You may resubmit your request after obtaining the necessary information.

Upon resubmission, we ask that you kindly file a separate ruling request for each product. As different National Import Specialists may be assigned the letters, this method of filing will facilitate our response to you. Your samples are being returned as requested.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: