The tariff classification of a "Gardening Toy Set" from China.
Issued May 20, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
You submitted a sample of a “Gardening Toy Set” identified as style number 266-01559. The toy set consists of a cotton woven fabric tool belt, a pair of white cotton woven fabric gloves with black plastic-like dot coated palms, a plastic three-pronged cultivator, and a plastic trowel. Both the cultivator and trowel measure approximately 6-1/4 inches in length, and are designed to fit inside the pockets of the tool belt. The tool belt is secured via a hook and loop closure and is decorated with printed images of carrots, beets, and green vegetables. The toy set will be marketed for children 2-7 years of age who will be role-playing as a gardener. Your sample is being returned upon your request.
CBP rationale
The applicable subheading for the “Gardening Toy Set” identified as style number 266-01559 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
NY K85979 May 20, 2004 CLA-2-95:RR:NC:SP:225 K85979 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Ron M. del Mundo Gymboree 700 Airport Blvd., Suite #200 Burlingame, CA 94010 RE: The tariff classification of a “Gardening Toy Set” from China. Dear Mr. del Mundo: In your letter dated May 13, 2004, you requested a tariff classification ruling. You submitted a sample of a “Gardening Toy Set” identified as style number 266-01559. The toy set consists of a cotton woven fabric tool belt, a pair of white cotton woven fabric gloves with black plastic-like dot coated palms, a plastic three-pronged cultivator, and a plastic trowel. Both the cultivator and trowel measure approximately 6-1/4 inches in length, and are designed to fit inside the pockets of the tool belt. The tool belt is secured via a hook and loop closure and is decorated with printed images of carrots, beets, and green vegetables. The toy set will be marketed for children 2-7 years of age who will be role-playing as a gardener. Your sample is being returned upon your request. The applicable subheading for the “Gardening Toy Set” identified as style number 266-01559 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. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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