The tariff classification of a corrugated cardboard construction kit from China

N258903 November 18, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Paul Justin Makedo Pty Ltd 18 Studley Street Abbotsford, Victoria 3067 Australia RE: The tariff classification of a corrugated cardboard construction kit from China Dear Mr. Justin: In your letter dated November 3, 2014, you requested a tariff classification ruling. Photographs and a description of the “Makedo Ready to Build” cardboard construction kit was submitted with your inquiry. The item consists of 4 printed and die-cut corrugated cardboard sheets, 1 plastic “scrudriver,” 15 polypropylene “scrus,” and an assortment of stickers to decorate the finished product. The screwdriver and screws are custom designed to work for cardboard construction. Children remove the multiple panels from the corrugated sheets and, with the tools provided, proceed to assemble the panels into a three-dimensional toy. Among the finished products that can be built with this line of construction kits include cars, dinosaurs, animals and pets, each measuring between one and two feet tall when assembled. The item is principally designed for the amusement of children 6 years of age and older. The applicable subheading for the “Makedo Ready to Build” cardboard construction kit 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