Mr. Jefferey Carlson
Penguin Group USA
405 Murray Hill Parkway
East Rutherford, NJ 07073-2136

RE: The tariff classification of the LEGO Brickmaster Castle

Dear Mr. Carlson:

In your letter dated May 21, 2010, you requested a tariff classification ruling.

A sample of the “LEGO Brickmaster Castle,” identified as ISBN 978-0-7566-5518-1, was submitted with your inquiry. The item includes over 140 interlocking LEGO bricks and two mini figures which are packaged and sold in a cardboard box attached to the inside cover of what is described as a 45 page hardcover children’s book. By following the instructions provided in the book, a child will be able to create 13 different play scenes with a medieval theme.

In your request you suggest that the “LEGO Brickmaster Castle” is similar in nature to the product in New York Ruling (NY) C89433, which classified an item described as the "LEGO Crazy Action Contraptions" under subheading 4901.99.0093, Harmonized Tariff Schedule of the United States (HTSUS), as a 66 page spiral-bound book printed book. While elements of both products appear the same, there are distinct differences and therefore, this office disagrees that the “LEGO Brickmaster Castle” should be classified similarly.

While this office considers the “LEGO Brickmaster Castle” to be a set for the purposes of the tariff, in this case the essential character is imparted by the LEGO blocks and figures. The set will be classified as a toy in Chapter 95 as it is principally designed for the amusement of children ages five and up.

Compared to the item in NY C89433, the “LEGO Brickmaster Castle” contains more than double the amount of bricks and allows for the creation of 13 scenes/models. The instant article also includes a skeleton horse and two figures for children to play out their scenes providing additional manipulative and imaginative play value. While the item is bound like a book, only eight pages depict scenes with short story lines and the remaining pages are instructions on how to make the various models. Whereas, in NY C89433 the essential character was determined to be the book portion as 41 out of the 66 pages detailed how to create other projects using LEGO blocks in addition to components not included with the item.

The applicable subheading for the “LEGO Brickmaster Castle” will be 9503.00.0080, 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

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 (646) 733-3025.


Robert B. Swierupski
National Commodity Specialist Division