NY 858713
Jan. 03, 1991
CLA-2-95:S:N:N3D:225-858713
Ms. Ann Williams
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: The tariff classification of a toy constructional set from
Japan.
Dear Ms. Williams:
In your letter dated December 6, 1990, you requested a
tariff classification ruling on behalf of your client, Battat
Inc.
Submitted with your inquiry was a sample of a constructional
set called Peta*Peta Block. The article consists of a small
transparent hard plastic container with a handle, made in Canada,
retail packaged in Canada with various plastic shapes, blocks,
and toy figures manufactured in Japan. According to your letter
the set will enter the commerce of the United States in retail
packaged form with the constructional parts inside the carry-all
container. The pieces included in the container are designed to
allow fabrication of any number of articles. The article can
then be broken down and reconstructed in different shapes or as
other vehicles. The few figures present in the package can be
positioned with vehicles to give the appearance of drivers, or
just positioned upon a structure. Your sample is returned as
requested.
The applicable subheading for the constructional set with
its container will be 9503.30.4000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other constructional
sets and constructional toys: toy building blocks, bricks and
shapes. The duty rate will be 6 percent ad valorem.
Because no substantial transformation of the constructional
shapes occurs in Canada, merely a repacking, there is no
substantial transformation. Therefore, the provisions of the FTA
do not apply to this article. For country of origin marking
purposes, it must be made clear to the ultimate purchases that
the constructional shapes are made in Japan and the container is
made in Canada.
It should be noted that the entire set must be retail
packaged together prior to importation to retain status as a toy.
If the container is imported alone it will not be considered
within the toy provision.
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