The tariff classification of a “64 piece hardwood unit block set” from China
Issued October 25, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0071
Headings: 9503
Product description
A photograph and description of the “64 piece hardwood unit block set”, item ELR-19253, was submitted with your inquiry. The set consists of 64 pieces of hardwood blocks and a canvas mat play surface that doubles as a carry bag. As stated in your description, the 64 piece blocks are made of solid pine wood and are shaped and accurately cut to precisely relate in size to one another. You also state that the blocks are sold with a 100% cotton canvas mat which doubles as a carry bag. In your submission, you indicate that the carry bag opens flat, has a 46” diameter, is branded with ECR’s logo, and is intended to be used for block play. The carry bag / play surface is made with a raised lip to encourage children to manipulate the blocks within the circle. In addition, the carry bag / play surface has a folding method to facilitate fast clean-up and easy transportation. The 64 piece hardwood unit block set with the carry bag are packed together and will ship and sell as one complete unit. Children will derive amusement by manipulating and stacking the blocks within the play circle which is designed to foster problem solving, promote self-expression and help children to develop early mathematical concepts. The block set is principally designed for the amusement of children 12 months of age and over.
CBP rationale
The applicable subheading for the “64 piece hardwood unit block set” will be 9503.00.0071, 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
N290666 October 25, 2017 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Linzey Kibler ECR4Kids 2245 San Diego Avenue St. 125 San Diego, CA 92110 RE: The tariff classification of a “64 piece hardwood unit block set” from China Dear Ms. Kibler: In your letter dated September 27, 2017, you requested a tariff classification ruling. A photograph and description of the “64 piece hardwood unit block set”, item ELR-19253, was submitted with your inquiry. The set consists of 64 pieces of hardwood blocks and a canvas mat play surface that doubles as a carry bag. As stated in your description, the 64 piece blocks are made of solid pine wood and are shaped and accurately cut to precisely relate in size to one another. You also state that the blocks are sold with a 100% cotton canvas mat which doubles as a carry bag. In your submission, you indicate that the carry bag opens flat, has a 46” diameter, is branded with ECR’s logo, and is intended to be used for block play. The carry bag / play surface is made with a raised lip to encourage children to manipulate the blocks within the circle. In addition, the carry bag / play surface has a folding method to facilitate fast clean-up and easy transportation. The 64 piece hardwood unit block set with the carry bag are packed together and will ship and sell as one complete unit. Children will derive amusement by manipulating and stacking the blocks within the play circle which is designed to foster problem solving, promote self-expression and help children to develop early mathematical concepts. The block set is principally designed for the amusement of children 12 months of age and over. The applicable subheading for the “64 piece hardwood unit block set” will be 9503.00.0071, 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: Under 3 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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