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NY K87251

June 29, 2004
CLA-2-95:RR:NC:SP:225 K87251


TARIFF NO.: 9503.70.0000

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a toy magnet set from China.

Dear Ms. Marcoux:

In your letter dated June 21, 2004, you requested a tariff classification ruling.

You submitted photographs of item number 26840, Magnetic Building Shapes, which are 54 rubber-coated magnets of assorted colors and geometric shapes that can be adhered to one another to form rudimentary figures and structures. The magnets are designed for a child 3 years of age and older, with the vibrant colors of the magnets and their manipulation providing amusement even if no recognizable figures or structures are created.

The applicable subheading for item number 26840, Magnetic Building Shapes, 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.

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 Wong at 646-733-3026.


Robert B. Swierupski

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