The tariff classification of soft constructional toys from China

NY G83247 October 31, 2000 CLA-2-95:RR:NC:SP:225 G83247 CATEGORY: Classification TARIFF NO.: 9503.30.0000 Ms. Leigh Emrick US JHI Corporation 8612 Fairway Place Middleton, WI 53563 RE: The tariff classification of soft constructional toys from China Dear Ms. Emrick: In your letter dated October 5, 2000, received in this office on October 11, 2000, you requested a tariff classification ruling. A sample of the “8” Squash Block” was submitted with your inquiry. The fabric block is made of a square piece of polyester foam, covered in nylon brushed polyester tricot material. The sides of each square incorporate fabric flaps that are sewn with hook and loop fastener strips. The sides adhere to another square to permit the child to “build” a castle, fort, playhouse, or other similar structure. According to your marketing literature, the “Castle Set” will include eight 8” squash blocks, eight 16” squash blocks and four 8” squash triangle blocks. In a phone conversation you have indicated that the blocks will contain a sewn-in label with the country of origin. The applicable subheading for the described “Squash Blocks Castle Set” 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