CBP Ruling N254410 — The tariff classification of two toy building block sets from China

Tariff classification

Headings: 9503

Product description

A sample of the “Toot, Toot Play Blocks” was received with your request. It, as well as the “Hop, Hop Play Blocks,” is part of the “Green Start” product line that produces products made from 98% recycled materials. Both items contain over 20 oversized cardboard building blocks that come folded flat with easy-to-build instructions to create a huge, interchangeable buildable play set. The blocks come in 3 unique shapes; a square measuring 2.5” x 2.5” x 2.5”, a rectangle measuring 2.5 x 5” x 1.25”, and a triangle measuring 2.5” x 2.5”. Children will derive amusement by using the blocks to build a robot, a castle, a train, or any other object they can imagine and then knocking them down and starting all over again. The play blocks are principally designed for the amusement of children 2 years of age and over.

CBP rationale

The applicable subheading for the “Toot,Toot” and “Hop,Hop” play blocks will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.

Full text

N254410 July 1, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Ken Ayoub Innovative Kids 50 Washington St. Suite 201 Norwalk, CT 06854 RE: The tariff classification of two toy building block sets from China Dear Mr. Ayoub: In your letter dated June 6, 2014, you requested a tariff classification ruling for two toy building block sets. A sample of the “Toot, Toot Play Blocks” was received with your request. It, as well as the “Hop, Hop Play Blocks,” is part of the “Green Start” product line that produces products made from 98% recycled materials. Both items contain over 20 oversized cardboard building blocks that come folded flat with easy-to-build instructions to create a huge, interchangeable buildable play set. The blocks come in 3 unique shapes; a square measuring 2.5” x 2.5” x 2.5”, a rectangle measuring 2.5 x 5” x 1.25”, and a triangle measuring 2.5” x 2.5”. Children will derive amusement by using the blocks to build a robot, a castle, a train, or any other object they can imagine and then knocking them down and starting all over again. The play blocks are principally designed for the amusement of children 2 years of age and over. The applicable subheading for the “Toot,Toot” and “Hop,Hop” play blocks will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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