NY 880202 December 1, 1992 CLA-2-95:S:N:N8:225 880202 CATEGORY: Classification Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, New York 12919 Dear Mr. LeClair: In your letter dated November 4, 1992, you requested the tariff classification of a "Block Blaster" toy from Canada, China and Hong Kong. Under the pertinent Customs regulations, this office is precluded from ruling on a request from an importer concerning the tariff classification of merchandise which is the subject of a pending or completed Customs transaction. If you wish to have your arguments considered and ruled upon by our Headquarters office, you should request the District or Area Director having jurisdiction over the entry of your merchandise to seek a ruling from Headquarters through the Internal Advice procedure. If the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office. Sincerely, Jean F. Maguire Area Director New York Seaport