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NY K89489

September 15, 2004
CLA-2-95:RR:NC:SP:225 K89489


TARIFF NO.: 9503.70.0000

Mr. George Lorenze
GeoLogistics Americas Inc.
410 Unit C, Commerce Blvd.
Carlstadt, NJ 07072

RE: The tariff classification of toy blocks from China.

Dear Mr. Lorenze:

In your letter dated August 28, 2004, on behalf of Childcraft Education Corporation of Lancaster, Pennsylvania, you requested a tariff classification ruling.

You submitted a sample and a picture of “EVA Foam Blocks” (no item number), which consists of toy imitation wood blocks of various geometric sizes and shapes that are made of ethylene vinyl acetate (EVA). These blocks will be imported in sets as they are interrelated by their intended use of being placed against one another to “build” a castle, fort, or other similar structures. A child will derive manipulative amusement from merely stacking, pushing, or tossing the foam blocks.

The applicable subheading for the “EVA Foam Blocks” 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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