NY 0851150 - The tariff classification of a toy constructional set from Sweden. - United States International Trade Commision Rulings

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NY 851150

April 24, 1990

CLA-2-95:S:N:N3D:225-851150

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.30.8000

Mr. Michael Denz
Brio Scanditoy Corporation
6555 W. Mill Rd.
Milwaukee, WI. 53218

RE: The tariff classification of a toy constructional set from Sweden.

Dear Mr. Denz:

In your letter dated March 19, 1990, you requested a tariff classification ruling.

Submitted with your inquiry was a sample of a set known as the "BrioMec Vehicle Starter Kit". The sample is one of a series of four similar sets. The article consists of a small zippered bag, made in China, retail packaged in Sweden with toy tools, nuts, bolts, wheels, plugs, shapes, tires and a toy figure head. 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 bag. The articles within the bag are made in either Denmark or Sweden. The seventy-one pieces included in the bag are designed to allow fabrication of a non-permanent vehicle in one of four styles. The article can then be broken down and reconstructed in different shapes or as other vehicles.

The applicable subheading for the constructional set will be 9503.30.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other constructional sets and constructional toys: other. The duty rate will be 6.8 percent ad valorem.

It should be noted that the entire set must be retail packaged together prior to importation to retain status as a toy. If the bag is imported alone or in bulk 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

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