The tariff classification of an Erector Super Construction Set from China

N159918 April 29, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Mr. Franco Grutti Seajet Express Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of an Erector Super Construction Set from China Dear Mr. Grutti: In your letter submitted April 11, 2011, you requested a tariff classification ruling on behalf of Meccano Ltd. A sample of the Erector Super Construction Set in its fitted case was submitted with your inquiry. The Erector Set, which contains over 640 pieces, is designed for the construction of recreational models, such as cranes, cars, planes, robots etc. The set consists of metal strips, nuts, screws, motor, tires, plastic parts, a fitted plastic case and a detailed instruction book. The fitted case’s interior is comprised of two storage sections, designed for the Erector parts, allowing easy access for assembly. The top storage section is removable when one needs use of the lower level storage area. Both sections have dividers for the efficient storage of the Erector parts. In addition, the top portion has molded sections for screw measurement and wrench storage, while the bottom section incorporates a ruler impression when required for building. The case holds the necessary components to construct 25 different models. The toy set is designed for the amusement of children 8 years of age and older. General Rule of Interpretation (GRI) 5(a) of the Harmonized Tariff Schedule of the United States (HTSUS) provides that containers which are specially shaped or fitted to contain a specific article or set of articles, are suitable for long-term use and are entered with the article for which they were intended, shall be classified with such articles when of a kind normally sold therewith. The case is specially shaped and fitted to hold the Erector Super Construction Set and it is specifically manufactured to be used together with the set and is only sold with the set it is designed to contain. It will not be sold separately and there are no other significant uses for this case. Having satisfied the requirements of GRI 5 (a), the plastic case will be classified with the toy construction set in Chapter 95. The applicable subheading for the Erector Super Construction Set in its fitted case will be 9503.00.0083, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.” 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