The tariff classification of a construction toy set from China
Issued March 31, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.30.0000
Headings: 9503
Product description
The submitted article is a “Jr. Helper( Wood Shop( CD & Book Rack,” identified as item 60033. The sample is designed for children ages 5 and up and allows the child to “build” a CD & book rack. The set consists of pre-cut, unfinished, wood pieces; small sized hand tools, nuts, bolts, screws, plastic stencil and instructions. In this instance, “building” merely encompasses the correct assembly of the components. However, given the age group to which the item is marketed, the amount of construction involved is believed to be appropriate. The components will be imported packaged as a set for retail sale on a blister card inside an open window box. Additional styles in this series are pictured on the box and include making a birdhouse, treasure chest and tool box. When the goods are imported retail packed, the item is viewed as a toy construction set for the amusement of children.
CBP rationale
The applicable subheading for the “Jr. Helper( Wood Shop(,” item 60033, 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
NY F84308 March 31, 2000 CLA-2-95:RR:NC:SP:225 F84308 CATEGORY: Classification TARIFF NO.: 9503.30.0000 Mr. Art Samuelson ATE Logistics, Inc. 855 South 192nd, Suite 900 SeaTac, Washington 98148 RE: The tariff classification of a construction toy set from China Dear Mr. Samuelson: In your letter dated March 3, 2000, received in this office on March 9, 2000, you requested a tariff classification ruling on behalf of Peachtree Playthings. The submitted article is a “Jr. Helper( Wood Shop( CD & Book Rack,” identified as item 60033. The sample is designed for children ages 5 and up and allows the child to “build” a CD & book rack. The set consists of pre-cut, unfinished, wood pieces; small sized hand tools, nuts, bolts, screws, plastic stencil and instructions. In this instance, “building” merely encompasses the correct assembly of the components. However, given the age group to which the item is marketed, the amount of construction involved is believed to be appropriate. The components will be imported packaged as a set for retail sale on a blister card inside an open window box. Additional styles in this series are pictured on the box and include making a birdhouse, treasure chest and tool box. When the goods are imported retail packed, the item is viewed as a toy construction set for the amusement of children. The applicable subheading for the “Jr. Helper( Wood Shop(,” item 60033, 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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