CBP Ruling N289827 — The tariff classification of the Block Tech Set Up & Go Storage Case from China

Tariff classification

Headings: 9503

Product description

The item will be imported both with and without the blocks. The Block Set Up contains 100 molded plastic building blocks in 10 assorted colors that snap together by means of round protrusion contained on each block. The surface of the storage case also contains these protrusions so that the child can use the case as a play environment. The case measures approximately 14” x 14” x 2.75” and contains a storage drawer and a built-in handle for easy mobility. The carrying case would be considered an accessory as it can be used in conjunction with the set to encourage creativity and imaginative play. Children will derive amusement designing and creating their own individual structures while at the same time developing their motor skills and hand-eye coordination. It is principally designed for the amusement of children 6 years of age and older.

CBP rationale

The applicable subheading for both the “Block Tech Set Up” building set with blocks and the “Go Storage Case” empty will be 9503.00.0073, 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

N289827 September 27, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Melinda Lilly Future Forwarding 4380 International Parkway Suite C Atlanta, GA 30354 RE: The tariff classification of the Block Tech Set Up & Go Storage Case from China Dear Ms. Lilly: In your letter submitted August 30, 2017, you requested a tariff classification ruling. Photographs and a description of the “Block Tech Set Up & Storage Case,” SKU# 6000196548531, was submitted with your inquiry. The item will be imported both with and without the blocks. The Block Set Up contains 100 molded plastic building blocks in 10 assorted colors that snap together by means of round protrusion contained on each block. The surface of the storage case also contains these protrusions so that the child can use the case as a play environment. The case measures approximately 14” x 14” x 2.75” and contains a storage drawer and a built-in handle for easy mobility. The carrying case would be considered an accessory as it can be used in conjunction with the set to encourage creativity and imaginative play. Children will derive amusement designing and creating their own individual structures while at the same time developing their motor skills and hand-eye coordination. It is principally designed for the amusement of children 6 years of age and older. The applicable subheading for both the “Block Tech Set Up” building set with blocks and the “Go Storage Case” empty will be 9503.00.0073, 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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