N293728 N2 Ruling Active

The tariff classification of “Max Build More Blocks” and “Max Build More Accessory Pack” from China

Issued February 21, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0073

Headings: 9503

Product description

“Max Build More Blocks”, item 8347, consists of 759 pieces of colorful interlocking plastic blocks of various shapes and sizes, housed in a plastic storage box. The “Max Build More Accessory Pack”, item 8353, contains 250 assorted interlocking wheels, windows, and doors that are compatible for use with “Max Build More Blocks”. As stated in your description, both the “Max Build More Blocks” and the “Max Build More Accessory Pack” are packaged in plastic storage cases and include ideas and suggestions for creative block construction. Children will derive amusement by manipulating the blocks and accessories for open-ended building block construction play, which are intended to inspire imagination. Both the blocks and accessory pack are principally designed for the amusement of children 3 years of age and over.

CBP rationale

The applicable subheading for “Max Build More Blocks” and the “Max Build More Accessory Pack” 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

N293728 February 21, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Angel He Zuru LLC. 228 Nevada Street El Segundo, CA 90245 RE: The tariff classification of “Max Build More Blocks” and “Max Build More Accessory Pack” from China Dear Mr. He: In your letter dated January 25, 2018, you requested a tariff classification ruling. Photographs and descriptions of “Max Build More Blocks” and the “Max Build More Accessory Pack” were submitted with your inquiry. “Max Build More Blocks”, item 8347, consists of 759 pieces of colorful interlocking plastic blocks of various shapes and sizes, housed in a plastic storage box. The “Max Build More Accessory Pack”, item 8353, contains 250 assorted interlocking wheels, windows, and doors that are compatible for use with “Max Build More Blocks”. As stated in your description, both the “Max Build More Blocks” and the “Max Build More Accessory Pack” are packaged in plastic storage cases and include ideas and suggestions for creative block construction. Children will derive amusement by manipulating the blocks and accessories for open-ended building block construction play, which are intended to inspire imagination. Both the blocks and accessory pack are principally designed for the amusement of children 3 years of age and over. The applicable subheading for “Max Build More Blocks” and the “Max Build More Accessory Pack” 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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →