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NY L81737

December 29, 2004

CLA-2-95:RR:NC:SP:225 L81737


TARIFF NO.: 9503.30.0000; 4202.19.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of Magnetix X-treme Combo from China.

Dear Mr. Maher:

In your letter dated December 17, 2004, on behalf of Private Label Sourcing, you requested a tariff classification ruling.

You submitted a sample of Magnetix X-treme Combo identified as style #2828, which is a magnetic construction set consisting of 150 magnetic squares, triangles, bars, and balls packaged inside a case. The magnets are colored metallic gold, blue, green yellow, black, purple and red, and are designed to adhere to one another. The set will provide frivolous amusement for a child constructing various geometric structures while introducing them to the properties of magnetism.

Although packaged together, the attaché-style case is not the normal or usual packing for the toys, nor is the case itself a toy. Therefore, the toy construction set will be classified separately from the case.

Your sample is being returned as requested.

The applicable subheading for the Magnetix X-treme Combo 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.

The applicable subheading for the attaché-style case will be 4202.19.0000, HTS, which provides for “Trunks, suitcases, vanity cases and similar containersOther.” The rate of duty will be 20 percent ad valorem and remain unchanged in 2005.

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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