CLA-2-95:OT:RR:NC:N4:424
Mr. Matthijs Van Leeuwen
Montare LLC
11430 Des Moines Memorial Dr S
Seattle, Washington 98168
RE: The tariff classification “Trebl creative construction bricks” from China
Dear Mr. Van Leeuwen:
In your letter submitted April 2, 2021, you requested a tariff classification ruling.
Photographs and a description of the “Trebl creative construction bricks” were submitted with your inquiry.
The “Trebl creative construction bricks” are interlocking plastic blocks of various shapes and sizes made of ABS plastic. The odd shaped, hollow, plastic building pieces will be imported in bulk, and then packaged for retail sale in the U.S.A. after importation.
In your request, you suggested that the plastic “Trebl creative construction bricks” should be classified under subheading 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other plastic articles that are not more specifically provided for elsewhere. We disagree with this proposed classification. We refer to chapter 39 note 2 (y) that indicates “Articles of chapter 95 (for example, toys, games, sports equipment)” are not included in this chapter. As this product is more appropriately classified under heading 9503 as a toy, we would not consider classification within chapter 39.
The applicable subheading for the “Trebl creative construction bricks” will be 9503.00.0090, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” 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 https://hts.usitc.gov/current.
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 Roseanne Murphy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division