Two cents from a 'good' reference document I found:
900 and 976 Numbers
I often find that people get these two digit strings confused in their design. One is a NPA (area
code) and one is a NXX (Exchange). The 900 NPA is classified by NANPA as a "Easily
Recognizable Code" with a non-geographic assignment. It is used for premium toll charge
services. Meaning, that a special toll charge is applied to any number you call that has a 900
NPA. There are cases where certain 900 numbers need to be allowed for business purposes.
However, as a general rule you should block these numbers. If there is a 900 number that a
user requires access to, then create a specific pattern (full 10-digit) for this user and leverage
FAC to control access. You could create a custom line COR, but that doesn't scale so well.
Usually if one person needs access, you will find the whole department does.
Now, 976 is an actual exchange (NXX) that is a reserved central office code which is used for
various services. Most notably, 976 as an exchange is used for premium toll charge services
within a given NPA.
Others to block (recommended July, 2009)
24[2-6]: Bahamas and Barbados
26[48]: Anguilla and Antigua
284: British Virgin Islands
34[05]: US Virgin Islands and Cayman Islands
441: Bermuda
473: Grenada
649: Turks and Caicos Islands
767: Dominica
78[47]: St. Vincent and Grenadines and Puerto Rico
8[02]9: Dominican Republic
86[78]: Trinidad, Tobago, St. Kitts, and Nevis
876: Jamaica
939: Puerto Rico