The tariff classification of a Magnetic Building Set from China

N068503 July 30, 2009 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a Magnetic Building Set from China Dear Ms. Mooney: In your letter dated July 13, 2009, you requested a tariff classification ruling. A sample of the “Magformers” 3-D Multi-Shaped Building Set, QVC item number T28892, was submitted with your inquiry. The item contains 54 square and triangle shaped pieces, with fully encapsulated magnets, used to build, create and design various shapes, structures and tricks. The set is sold in two color variations and is designed for the amusement of children ages six and up. The sample is being retained by this office for future reference. The applicable subheading for the “Magformers” 3-D Multi-Shaped Building Set will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division