The tariff classification of a LEGO buildable ruler with mini figure from China
Issued September 25, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The sample received, Model# 52558, consists of a rectangular cardboard box measuring approximately 7” x 4” x 1”, containing 28 LEGO building pieces of varying sizes together with a 1.5” LEGO mini figure. It is marketed as a “2 in 1” kit because by following the enclosed instruction sheet the child can build a 6” or 12” ruler, however, all the pieces including the mini figure are interchangeable with any other LEGO building set. The “LEGO Buildable Ruler” is principally designed for the amusement of children ages 3 and over.
CBP rationale
The applicable subheading for the “LEGO Buildable Ruler” 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
N306074 September 25, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Carrie Vanderhoff Santoki, LLC 1100 N. Opdyke Suite 200 Auburn Hills, MI 48326 RE: The tariff classification of a LEGO buildable ruler with mini figure from China Dear Ms. Vanderhoff: In your letter submitted September 3, 2019, you requested a tariff classification ruling. A sample of the “LEGO Buildable Ruler” with mini figure was received with your inquiry and will be returned to you under separate cover. The sample received, Model# 52558, consists of a rectangular cardboard box measuring approximately 7” x 4” x 1”, containing 28 LEGO building pieces of varying sizes together with a 1.5” LEGO mini figure. It is marketed as a “2 in 1” kit because by following the enclosed instruction sheet the child can build a 6” or 12” ruler, however, all the pieces including the mini figure are interchangeable with any other LEGO building set. The “LEGO Buildable Ruler” is principally designed for the amusement of children ages 3 and over. The applicable subheading for the “LEGO Buildable Ruler” 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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