L81737 L8 Ruling Active

The tariff classification of Magnetix X-treme Combo from China.

Issued December 29, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.30.0000, 4202.19.0000

Headings: 4202, 9503

Product description

You submitted a sample of Magnetix X-treme Combo identified as style #2828, which is a magnetic construction set consisting of 150 magnetic squares, triangles, bars, and balls packaged inside a case. The magnets are colored metallic gold, blue, green yellow, black, purple and red, and are designed to adhere to one another. The set will provide frivolous amusement for a child constructing various geometric structures while introducing them to the properties of magnetism. Although packaged together, the attaché-style case is not the normal or usual packing for the toys, nor is the case itself a toy. Therefore, the toy construction set will be classified separately from the case. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Magnetix X-treme Combo 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 applicable subheading for the attaché-style case will be 4202.19.0000, HTS, which provides for “Trunks, suitcases, vanity cases… and similar containers…Other.

Full text

NY L81737 December 29, 2004 CLA-2-95:RR:NC:SP:225 L81737 CATEGORY: Classification TARIFF NO.: 9503.30.0000; 4202.19.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of Magnetix X-treme Combo from China. Dear Mr. Maher: In your letter dated December 17, 2004, on behalf of Private Label Sourcing, you requested a tariff classification ruling. You submitted a sample of Magnetix X-treme Combo identified as style #2828, which is a magnetic construction set consisting of 150 magnetic squares, triangles, bars, and balls packaged inside a case. The magnets are colored metallic gold, blue, green yellow, black, purple and red, and are designed to adhere to one another. The set will provide frivolous amusement for a child constructing various geometric structures while introducing them to the properties of magnetism. Although packaged together, the attaché-style case is not the normal or usual packing for the toys, nor is the case itself a toy. Therefore, the toy construction set will be classified separately from the case. Your sample is being returned as requested. The applicable subheading for the Magnetix X-treme Combo 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. The applicable subheading for the attaché-style case will be 4202.19.0000, HTS, which provides for “Trunks, suitcases, vanity cases… and similar containers…Other.” The rate of duty will be 20 percent ad valorem and remain unchanged in 2005. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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