The tariff classification of a toy construction kit from Canada

NY A83891 June 11, 1996 CLA-2-95:RR:NC:FC: 225 A83891 CATEGORY: Classification TARIFF NO.: 9503.30.0020 Mr. Lee Miller Norman G. Jensen, Inc. Champlain, New York 12919 RE: The tariff classification of a toy construction kit from Canada Dear Mr. Miller: In your letter dated May 22, 1996, you requested a tariff classification ruling on behalf of your client Wrebbit Inc. A sample of "The All Paper Clock" was submitted with your inquiry. The model kit consists of all the necessary components, along with instructions, to create a three dimensional representation of a pendulum style clock. Paperboard panels have been printed and scored for easy removal and construction. The numerous pieces must be carefully assembled to accurately depict the many wheels and gears in the clock. Other required implements which are not included in the boxed set are: glue, scissors, a knife, needle, envelopes, ruler and a brush. Although the assembled article is claimed to really work, your letter states that in fact, the clock is non-functional. The kit itself is designed primarily for those who enjoy the construction and model making process. Therefore, the item is considered a toy construction kit in Chapter 95. Your sample is being returned as requested. The applicable subheading for "The All Paper Clock" will be 9503.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys, and parts and accessories thereof: other. 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division