The tariff classification of a constructional toy set from China

NY H82386 July 11, 2001 CLA-2-95:RR:NC:SP:225 H82386 CATEGORY: Classification TARIFF NO.: 9503.30.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a constructional toy set from China Dear Ms. Aldinger: In your letter dated June 7, 2001, received in this office on June 13, 2001, you requested a tariff classification ruling. A sample of the “10 Piece Animal Puzzle Mat” was submitted for our review. The article consists of ten foam squares measuring 12 ½” X 12 ½”. The outer edges of each square are specially cut to permit each square to interlock with another. In the center of every square is a perforated image of an animal cut into several puzzle shaped pieces. A child can pop out the animal design and reinsert the pieces correctly to complete the puzzle. One can also join the larger squares together to form a mat or other configuration. In this instance the puzzle function of the article is considered an auxiliary feature to the play value of connecting and building with the larger interlocking pieces. Therefore, the item is considered a constructional toy set for tariff classification purposes. The applicable subheading for the “10 Piece Animal Puzzle Mat” 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