D80069 D8 Ruling Active

The tariff classification of a toy tool set from China

Issued July 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The tariff classification of a toy tool set from China

CBP rationale

The applicable subheading for the toy tool set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

PD D80069 July 22, 1998 CLA-2-95:L:CO:D22 D80069 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joe Pomerantz K.R. Tools 620 North Graves Avenue Oxnard, CA 93030 RE: The tariff classification of a toy tool set from China Dear Mr. Pomerantz: In your letter dated June 22, 1998, you requested a tariff classification ruling. Item no. 10039 was submitted as a sample. The article is a children's tool kit called "Builder's Pal". The set consists of a leather tool belt, 6 oz. claw hammer, 10' tape measure, 8" magnetic torpedo level, 6" flashlight, adjustable hard-hat, leather gloves, 6" try-square, chalk line/plumb bob, 4 oz. bottle of chalk, 10" ruler, and builder's suspenders. The retail box markets the tool set for children ages 6 and up. It describes the items in the set as real working tools. The applicable subheading for the toy tool set will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, 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. Sincerely, Eugenio Garza Jr. Port Director, Laredo, Texas

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