The tariff classification of a soft construction toy set from Yugoslavia

NY 869385 December 16, 1991 CLA-2-95:S:N:N3D:225 869385 CATEGORY: Classification TARIFF NO.: 9503.30.4000 Mr. Tony Sequeira AirSchott, Inc. P.O. Box 17373 Washington, D.C. 20041 RE: The tariff classification of a soft construction toy set from Yugoslavia Dear Mr. Sequeira: In your letter dated November 20, 1991, you requested a tariff classification ruling on behalf of Argosy Corporation. The sample submitted is called "Pull A Parts". The item consists of ten soft stuffed shapes, six removable connectors, two eye pieces, and a storage bag that doubles as a puppet base. The shapes are connected by hook and loop fasteners enabling construction of various creatures, toys, puppets, or any number of articles. After construction the item can be dismantled and the process repeated. "Pull A Parts" is availabe in four different sets discernable by the quantity of pieces and additional shapes. Your sample is being returned as requested. The applicable subheading for the "Pull A Parts" 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. Articles classifiable under subheading 9503.30.4000, HTS, which are products of Yugoslavia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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