The tariff classification of a toy construction play set from Ireland

N254542 July 14, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Eoin Murtagh MBM Building Systems Ltd 17 Clyde RoadBallsbridgeDublin 4Ireland RE: The tariff classification of a toy construction play set from Ireland Dear Mr. Murtagh: In your letter dated June 18, 2014, you requested a tariff classification ruling. Photographs and descriptions for a toy construction play set identified as the “ARCKIT” were received with your request. The ARCKIT is a freeform model making system that allows one to create and design buildings. The kit comes in three sizes, ARCKIT 60, ARCKIT 120, and ARCKIT 240, with the number referring to the size of the building structure’s floor area in square meters. ARCKIT is constructed from ABS plastic to a scale of 1:48 so it is compatible with other toy construction sets. Each kit, depending on the size, contains between 220 to over 620 pieces. Access to ARCKIT’s on-line ARCKITEXTURE library allows one to download and print on the included adhesive ARCKITEXTURE sheets detailed finishes such as wood flooring, terracotta tiles, stone walls and shingle aluminum to provide a finished look to the completed structure. Children will derive amusement by using the contents of the kits to build single to multiple height structures containing roofs, terraces, balconies, and the like. The ARCKITS are principally designed for the amusement of children ten years of age and over. The applicable subheading for the “ARCKIT” construction play set will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division