CLA-2-95:S:N:N3D:225 873566
Mr. Steve Agnew
Border Brokerage Company Inc.
P.O. Box B
Blaine, Washington 98230
RE: The tariff classification of a toy set from Canada
Dear Mr. Agnew:
In your letter dated April 15, 1992, you requested a tariff
classification ruling on behalf of your client Pappa Geppetto's
Toys Victoria Ltd.
The item under consideration, known as "Replay", is a toy
activity set for children. Each set consists of over 70 various
components. The components used are items which one would
normally discard such as scraps of material, pieces of styrofoam,
ribbon, wood, plastic articles, etc. "Replay" invariably differs
in its composition from one package to another. Imaginative
characters, vehicles and objects may be created by gluing and
taping the pieces together. The set is intended to encourage the
concept of recycling and to promote a child's creative skills.
The article will be packaged in a cardboard box covered by a
cellophane shrink wrap.
The applicable subheading for "Replay" will be 9503.30.8000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other construction sets and constructional toys, and
parts and accessories thereof: other. The duty rate will be 6.8
percent ad valorem.
Goods classifiable under subheading 9503.30.8000, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport