CLA-2-95:RR:NC:SP:225 L83823
Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of Magnetix X-treme Combo from China.
Dear Mr. Maher:
In your letter dated March 23, 2005, on behalf of RoseArt Industries, you requested a tariff classification ruling.
You submitted a sample of Magnetix X-treme Combo identified as style number 2845, which is a magnetic construction set consisting of 250 magnetic squares, triangles, bars, and balls packaged inside a carrying case. These magnetic pieces are of assorted colors and are designed to adhere to one another. Building these geometric structures provides frivolous amusement for a child while introducing them to the properties of magnetism. The accompanying case is like an attaché case in shape and style and is made wholly of rigid plastics. The top lid is of clear plastic and the sides and bottom are of steel gray color. The case has a handle grip and dual latch closures. Its interior is permanently fitted with a polystyrene insert specially shaped and fitted for each geometric shaped building piece.
Although packaged together, the attaché-style case is not the normal or usual packaging for the toys, nor is the case itself a toy. Therefore, the toy construction set will be classified separately from the carrying case.
Your sample is being returned as requested.
The applicable subheading for Magnetix X-treme Combo identified as style number 2845 will be 9503.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other construction sets and constructional toys, and parts and accessories thereof.“ The rate of duty will be Free.
The applicable subheading for its attaché-style case will be 4202.19.0000, HTS, which provides for “Trunks, suitcases, vanity cases…and similar containers…Other.” The rate of duty will be 20 percent ad valorem.
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 Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division