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NY F84308

March 31, 2000

CLA-2-95:RR:NC:SP:225 F84308


TARIFF NO.: 9503.30.0000

Mr. Art Samuelson
ATE Logistics, Inc.
855 South 192nd, Suite 900
SeaTac, Washington 98148

RE: The tariff classification of a construction toy set from China

Dear Mr. Samuelson:

In your letter dated March 3, 2000, received in this office on March 9, 2000, you requested a tariff classification ruling on behalf of Peachtree Playthings.

The submitted article is a “Jr. Helper Wood Shop CD & Book Rack,” identified as item 60033. The sample is designed for children ages 5 and up and allows the child to “build” a CD & book rack. The set consists of pre-cut, unfinished, wood pieces; small sized hand tools, nuts, bolts, screws, plastic stencil and instructions. In this instance, “building” merely encompasses the correct assembly of the components. However, given the age group to which the item is marketed, the amount of construction involved is believed to be appropriate.

The components will be imported packaged as a set for retail sale on a blister card inside an open window box. Additional styles in this series are pictured on the box and include making a birdhouse, treasure chest and tool box. When the goods are imported retail packed, the item is viewed as a toy construction set for the amusement of children.

The applicable subheading for the “Jr. Helper Wood Shop,” item 60033, 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 212-637-7028.


Robert B. Swierupski

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