The tariff classification of toy building blocks from Canada and a plastic pouch from China
Issued November 19, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.92.4500, 9503.30.4000
Product description
The article consists of a plastic zippered pouch that straps around the waist and contains 100 small plastic building blocks. The blocks are designed to fit into one another for the construction of various forms. After construction the article can be dismantled and the process repeated. The "Hip Pak" is a plastic pouch designed to be worn around the waist. The mesh waistband has an adjustable snap buckle. Although the pouch serves as a container for the blocks in its imported condition, the pouch is not specially designed or fitted for specific articles. It is not considered a usual container for toy blocks and is clearly suitable for repetitive use. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the blocks will be 9503.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for toy building blocks, bricks and shapes. The applicable subheading for the waist pouch will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other.
Full text
NY 868247 November 19, 1991 CLA-2-95:S:N:N3D:225 868247 CATEGORY: Classification TARIFF NO.: 9503.30.4000, 4202.92.4500 Mr. William J. LeClair Trans-Border Customs Services, Inc. P.O. Box 800 Champlain, N.Y. 12919 RE: The tariff classification of toy building blocks from Canada and a plastic pouch from China Dear Mr. LeClair: In your letter dated October 22, 1991, you requested a tariff classification ruling on behalf of your client Ritvik. The sample submitted, item number 908, is known as "Hip Pak Mega Micro Bloks". The article consists of a plastic zippered pouch that straps around the waist and contains 100 small plastic building blocks. The blocks are designed to fit into one another for the construction of various forms. After construction the article can be dismantled and the process repeated. The "Hip Pak" is a plastic pouch designed to be worn around the waist. The mesh waistband has an adjustable snap buckle. Although the pouch serves as a container for the blocks in its imported condition, the pouch is not specially designed or fitted for specific articles. It is not considered a usual container for toy blocks and is clearly suitable for repetitive use. Your sample is being returned as requested. The applicable subheading for the blocks will be 9503.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for toy building blocks, bricks and shapes. The duty rate will be 6 percent ad valorem. The applicable subheading for the waist pouch will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. Goods classifiable under subheading 9503.30.4000, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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