NY A80991 - The tariff classification of a toy ironing board and iron, wooden building blocks, a wooden paper cutter and an easel leg kit from Canada - United States International Trade Commision Rulings

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NY A80991

March 27, 1996

CLA-2-95:RR:NC:FC: 225 A80991

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 9503.30.0010; 4420.90.8000; 4421.90.9840

Ms. Isabelle C. Fountaine
A.N. Deringer, Inc.
HC76 Main Street
Jackman, Maine 04945

RE: The tariff classification of a toy ironing board and iron, wooden building blocks, a wooden paper cutter and an easel leg kit from Canada

Dear Ms. Fountaine:

In your letter dated February 29, 1996, received in this office on March 4, 1996, you requested a tariff classification ruling on behalf of your client J.P. Poitras.

The items under review are described and illustrated in the enclosed pamphlet. The first articles, called a "Toddler Stationary Ironing Board" and "Iron", are sold separately but ordinarily would be used together at play. Both products are constructed of wood and are featured in the "Toddler Homemaking" section of your brochure.

The "Window Blocks" consist of wooden panels fastened together by screws in block form. Each piece is sanded smooth with rounded edges. A child can stack the blocks to form tall buildings, bridges, forts and more. The basic set includes 4 half-squares, 2 squares, 4 oblongs, 2 ramps and 2 boards.

A wooden paper cutter for children's use, the "Holbrook Maple Paper Roll Cutter", serves as both a paper dispenser and cutter. The table top unit contains a non-serrated cutting edge and holds an 18" paper roll. Dimensions are 6" X 20" X 7".

The "Easel Leg Kits" consist of a set of wooden legs, four trays, four easel clips, eight paint cup holders and
required hardware for assembly. It has an adjustable height ranging from 40" to 46" high. Note the easel panels are not included in the kit.

The applicable subheading for the "Toddler Stationary Ironing Board" and "Iron" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for the "Window Blocks" will be 9503.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and con-structional toys: toy building blocks, bricks and shapes. The rate of duty will be free.

The applicable subheading for the "Holbrook Maple Paper Roll Cutter" will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden articles of furniture not falling within Chapter 94. The rate of duty will be 4.3 percent ad valorem.

The applicable subheading for the "Easel Leg Kits" will be 4421.90.9840, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood: other. The duty rate will be 4.4 percent ad valorem.

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 Alice J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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