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 D81287 - NY D81363 > NY D81289

Previous Ruling Next Ruling
NY D81289

September 3, 1998

CLA-2-95:RR:NC:SP:225 D81289


TARIFF NO.: 9503.30.0000

Ms. Deborah Heisler
World Waters Candlemas
160 Woodward Drive
West Seneca, New York 14224

RE: The tariff classification of toy construction sets from the Netherlands

Dear Ms. Heisler:

In your letter dated July 18, 1998, received in this office on August 10, 1998, you requested a tariff classification ruling.

You have submitted a catalog and brochure for several different products. We have selected five representative items from the "BRIX" series which this letter will address. "BRIX" is a collection of constructional toy sets designed for children. Item numbers 1600, 1601 and 1605 are kits which include all of the necessary components to make an array of housing structures, including castles, churches, etc. The products are unique in that, the child actually mixes the cement, pours it into the molds and lays the finished brick pieces according to instructions provided in the set. It is assumed that each set will be imported in a closed box which pictures the brick making process as illustrated in the catalog.

Item numbers 1611 and 1612 are plastic molds designed to create bricks of varying sizes and shapes. These molds are specially made to expand the use of the "BRIX" construction sets.

Please understand that the ruling letter program is limited to five articles, per request, belonging to the same class or kind of merchandise. This letter covers only the articles described herein. We are unable to make a determination in regards to the "Deco Stickers" and "Mobiles" without actual production samples. The samples should be submitted in their retail packages (provided that is the condition in which they are imported). Instructions for use are required.

For your information, when separately imported, the supplies used with the construction sets are not necessarily viewed as parts or accessories of toys for classification purposes. It is advisable for you to obtain a classification ruling on these articles if, indeed, they are to be imported separately.

The applicable subheading for the toy construction sets and molds, item #'s 1600, 1601, 1605, 1611 and 1612 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys, and parts and accessories thereof. The rate of duty will be free.

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: