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L86863 L8 Ruling Active

The tariff classification of a toy craft kit from China.

Issued August 11, 2005 by U.S. Customs and Border Protection.

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L8 L86863 (August 11, 2005)

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted a sample of Mosaix identified as item number 28238, which is being returned upon your request. The item is a toy craft kit that consists of 392 Magnetix tiles (assorted colored magnetic tiles), 1 Magnetix board that is square-shaped and measures approximately ¾” in height x 10” in width x 10” in length, 2 plastic mosaic design sheets, and 1 illustrated instruction/idea sheet that are packaged together inside an illustrated cardboard box. To use, one places a plastic mosaic design sheet on top of the Magnetix board and then places down the corresponding tile, which adheres to its matching tile outline on the design sheet. Matching the tiles with the outlines on the design sheet will result in a completed rudimentary tile pattern. One can then vary the colored tiles to create various other colorful tile patterns. The craft kit is intended to provide amusement for a child six years of age and older making various tile patterns.

CBP rationale

The applicable subheading for Mosaix identified as item number 28238 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY L86863 August 11, 2005 CLA-2-95:RR:NC:SP:225 L86863 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a toy craft kit from China. Dear Mr. Maher: In your letter dated August 3, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling. You submitted a sample of Mosaix identified as item number 28238, which is being returned upon your request. The item is a toy craft kit that consists of 392 Magnetix tiles (assorted colored magnetic tiles), 1 Magnetix board that is square-shaped and measures approximately ¾” in height x 10” in width x 10” in length, 2 plastic mosaic design sheets, and 1 illustrated instruction/idea sheet that are packaged together inside an illustrated cardboard box. To use, one places a plastic mosaic design sheet on top of the Magnetix board and then places down the corresponding tile, which adheres to its matching tile outline on the design sheet. Matching the tiles with the outlines on the design sheet will result in a completed rudimentary tile pattern. One can then vary the colored tiles to create various other colorful tile patterns. The craft kit is intended to provide amusement for a child six years of age and older making various tile patterns. The applicable subheading for Mosaix identified as item number 28238 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys, put up in sets or outfits, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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