CLA-2-95:S:N:N7:225 811972
Ms. Barbara J. Clausen
Tower Group International, Inc.
205 West Service Road
Champlain, New York 12919
RE: The tariff classification of a toy building set from
Canada
Dear Ms. Clausen:
In your letter dated June 16, 1995, received in this
office on June 22, 1995, you requested a tariff classification
ruling on behalf of your client Somerville House.
A sample of the "Make-Your-Own Fort and Playhouse Kit"
was submitted with your inquiry. The product consists of
paper tubes, plastic connectors, masking tape, a blue net bag
and an instruction booklet. It is the intent of the kit to
instruct children on how to build their own playhouse from
recyclable newspaper or magazines. Structures are formed when
newspaper pages are rolled, secured by tape, and inserted into
the connectors. After construction the item may be dismantled
and the pieces used over again to form new objects. The net
bag is used for storing the paper rolls. The product will be
assembled abroad in a clear, rigid, plastic package for retail
sale.
Your letter indicates that all items are of Canadian
origin, with the exception of the net bag, which is manufac-
tured in the U.S. The finished article is considered a set
for classification purposes with the essential character
imparted by the plastic connectors.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted,
every article of foreign origin (or its container) imported
into the U.S. shall be marked in a conspicuous place as
legibly, indelibly and permanently as the nature of the
article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the U.S. the English
name of the country of origin of the article. Please ensure
that these requirements are satisfied.
The applicable subheading for the "Make-Your-Own Fort and
Playhouse Kit" 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