CLA-2-95:S:N:N3D:225 878176
Mr. Stephen J. Schilt
Pac Rim Trading
P.O. Box 2095
Santa Ana, CA 92707
RE: The tariff classification of a toy construction kit from
Taiwan
Dear Mr. Schilt:
In your letter dated September 9, 1992, you requested a
tariff classification ruling.
The sample submitted is identified as item number 28010 and
is known as "Felt Forms Geometric 1". The article consists of
colored felt pieces cut to various shapes and 12 plastic eyes.
Sufficient material is provided to complete 18 different
projects. Glue is not included in the package but is necessary
for construction. The created objects may depict animals,
flowers, abstract designs, etc. They may be used as seasonal
ornaments, mobiles, window decorations, gift ties and any number
of other uses limited only by your imagination. "Felt Forms" is
packaged in a clear polybag with cardboard header.
The applicable subheading for item number 28010, "Felt Forms
Geometric 1", will be 9503.30.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other construction
sets and constructional toys: other. The duty rate will be 6.8
percent ad valorem.
Provided the felt pieces are put up in a manner indicating
their use as toys, as described above, there will be no quota
restraints or visa restrictions.
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