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NY L87927




October 4, 2005

CLA-2-95:RR:NC:SP:225 L87927

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.30.0000

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of Magnetix MagnaWorld MagnaRescue from China.

Dear Mr. Maher:

In your letter dated September 20, 2005, on behalf of your client, RoseArt Industries, you requested a tariff classification ruling.

You submitted a sample of Magnetix MagnaWorld MagnaRescue identified as style number 28186, which is being returned upon your request. The item is a magnetic constructional toy that consists of 30 floors, walls, and roofs of assorted colors that when adhered to one another form a three-dimensional toy police headquarters and emergency building complex. Stickers depicting windows, columns and various other geometric shapes can be affixed to the buildings to “customize” the exteriors. This constructional toy is packaged inside an illustrated cardboard box, and is intended to stimulate a child’s cognitive and manipulative skills in an amusing fashion as they construct toy buildings.

The applicable subheading for Magnetix MagnaWorld MagnaRescue identified as style number 28186 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.” The rate of duty will be Free.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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