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NY M80041

January 27, 2006

CLA-2-95:RR:NC:SP:225 M80041


TARIFF NO.: 9503.70.0000; 9503.30.0000

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

RE: The tariff classification of toys from China.

Dear Ms. Marcoux:

In your letter dated January 16, 2006, you requested a tariff classification ruling.

You submitted the following samples:

Item number 53040, Playing Animals Magnetic Board, is a toy set that consists of a wooden magnetic board that depicts a meadow and eight animal pieces (a pig, a dog, a cat, a cow, a horse, a sheep, a chicken and an elephant). Each animal piece measures approximately 1-1/2” in height x 2-1/2” across and has a magnetic backing that allows the piece to adhere to the playing board. The playing board measures approximately 1/4” in height x 11-1/2” in width x 13” in length and has a carrying handle. The toy set is designed to provide amusement for a child three years of age and older.

Item number 53110, 34-Piece “City Block”, is a constructional toy that consists of thirty-four wooden blocks of assorted sizes and colors that depict buildings, bridges, vehicles, trees, pillars and columns that can be joined together to build a “city block.” The blocks are packaged in a wooden tray that measures approximately 8-3/4” in width x 11” in length x 1” in depth that serves as both a base for the wooden blocks and as a storage container. The constructional toy is designed to provide amusement for a child three years of age and older.

The applicable subheading for item number 53040, Playing Animals Magnetic Board, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys, put up in sets or outfits, and parts and accessories thereof." The rate of duty will be Free.

The applicable subheading for item number 53110, 34-Piece “City Block”, will be 9503.30.0000, HTSUS, 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 Wong at 646-733-3026.


Robert B. Swierupski

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