CBP Ruling D89767 — The tariff classification of a toy construction set from China

Tariff classification

Headings: 9503

Product description

The submitted sample, item no. 10040, is called ?Clock Project Kit.? It is a Tim Allen project kit intended for kids ages three and up. The set includes a quartz clock movement, hands, pre-cut wood, magnets, washers, glue, sandpaper, paintbrush and paints. The pre-cut circular wood is 10? inches in diameter and forms the body and face of the clock. The assembly instructions allow the pre-cut wood to be sanded and painted. Dowell rods, washers, and magnets are inserted into pre-drilled holes for placement of wooden clock numbers. The quartz clock movement with shaft is positioned on the back side. The shaft protrudes through a hole in the center of the clock for placement of the hands. The project kit is a toy construction set suitable for building a clock. The clock numbers are removable and designed to help kids learn to tell time. The entire kit is packaged in a retail box. Your sample is being returned as requested. COMMENT10COMMENT11

CBP rationale

The applicable subheading for the toy clock kit 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.

Full text

PD D89767 April 9, 1999 COMMENT3COMMENT4 CLA-2-95:L:OFO:D22 D89767 CATEGORY: Classification COMMENT5TARIFF NO.: 9503.30.0000 COMMENT6Ms. Mary E. Keller A.W. Fenton Co., Inc. P.O. Box 75029 Cincinnati, OH 45275-0029 COMMENT7RE: The tariff classification of a toy construction set from China COMMENT8Dear Ms. Keller: COMMENT9 In your letter dated March 22, 1999, you requested a tariff classification ruling on behalf of your client, Envision Industries of Cincinnati, Ohio. The submitted sample, item no. 10040, is called ?Clock Project Kit.? It is a Tim Allen project kit intended for kids ages three and up. The set includes a quartz clock movement, hands, pre-cut wood, magnets, washers, glue, sandpaper, paintbrush and paints. The pre-cut circular wood is 10? inches in diameter and forms the body and face of the clock. The assembly instructions allow the pre-cut wood to be sanded and painted. Dowell rods, washers, and magnets are inserted into pre-drilled holes for placement of wooden clock numbers. The quartz clock movement with shaft is positioned on the back side. The shaft protrudes through a hole in the center of the clock for placement of the hands. The project kit is a toy construction set suitable for building a clock. The clock numbers are removable and designed to help kids learn to tell time. The entire kit is packaged in a retail box. Your sample is being returned as requested. COMMENT10COMMENT11 The applicable subheading for the toy clock kit 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. 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. Sincerely, COMMENT12 Eugenio Garza Jr. Port Director Laredo, Texas

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