The tariff classification of toy construction sets from the Netherlands
Active· CBP ruling HQ d81289· Issued 1998-09-03
Ruling text
NY D81289
September 3, 1998
CLA-2-95:RR:NC:SP:225 D81289
CATEGORY: Classification
TARIFF NO.: 9503.30.0000
Ms. Deborah Heisler
World Waters Candlemas
160 Woodward Drive
West Seneca, New York 14224
RE: The tariff classification of toy construction sets from the
Netherlands
Dear Ms. Heisler:
In your letter dated July 18, 1998, received in this office
on August 10, 1998, you requested a tariff classification ruling.
You have submitted a catalog and brochure for several
different products. We have selected five representative items
from the "BRIX" series which this letter will address. "BRIX" is
a collection of constructional toy sets designed for children.
Item numbers 1600, 1601 and 1605 are kits which include all of
the necessary components to make an array of housing structures,
including castles, churches, etc. The products are unique in
that, the child actually mixes the cement, pours it into the
molds and lays the finished brick pieces according to
instructions provided in the set. It is assumed that each set
will be imported in a closed box which pictures the brick making
process as illustrated in the catalog.
Item numbers 1611 and 1612 are plastic molds designed to
create bricks of varying sizes and shapes. These molds are
specially made to expand the use of the "BRIX" construction sets.
Please understand that the ruling letter program is limited
to five articles, per request, belonging to the same class or
kind of merchandise. This letter covers only the articles
described herein. We are unable to make a determination in
regards to the "Deco Stickers" and "Mobiles" without actual
production samples. The samples should be submitted in their
retail packages (provided that is the condition in which they are
imported). Instructions for use are required.
For your information, when separately imported, the supplies
used with the construction sets are not necessarily viewed as
parts or accessories of toys for classification purposes. It is
advisable for you to obtain a classification ruling on these
articles if, indeed, they are to be imported separately.
The applicable subheading for the toy construction sets and
molds, item #'s 1600, 1601, 1605, 1611 and 1612 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.
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 J. Wong at 212-466-5538.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling d81289, retrieved 2026-10-12T05:38:34Z, republished verbatim. This digest is informational; only CBP issues binding rulings.