The tariff classification of a constructional toy set from Taiwan

NY 809780 May 26, 1995 CLA-2-95:S:N:N8:225 809780 CATEGORY: Classification TARIFF NO.: 9503.30.0010 Mr. P. Todd Fredette A.N. Deringer, Inc. 173 W. Service Road Champlain, N.Y. 12919 RE: The tariff classification of a constructional toy set from Taiwan Dear Mr. Fredette: In your letter dated April 27, 1995, you requested a tariff classification ruling on behalf of your client Dynatem Imports Inc. The sample submitted with your inquiry, "Educational Puzzle Mat", consists of plastic foam squares measuring 13 X 13 inches. The outer edges of each square are specially cut to permit each square to interlock with another. In the center of each square is a perforated number, letter, or image of an animal designed to be pushed out and reinserted. The square pieces can be joined together to create square blocks, a wall or simply laid flat on the floor. The puzzle function of the item is considered an auxiliary feature to the play value of connecting and building blocks out of the interlocking pieces. Therefore, the item is considered a constructional toy set for tariff classification purposes. Your sample is being returned as requested. The applicable subheading for the "Educational Puzzle Mats" will be 9503.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys: toy building blocks, bricks and shapes. The rate of duty will be free. 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