K86116 K8 Ruling Active

The tariff classification of a "Tool Activity Set" and a "Gardening Activity Set" from China.

Issued May 17, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

You submitted the following samples: Style 23565, “Tool Activity Set”, is a toy role-play set that consists of a textile tool belt with pockets for holding four stuffed plush tools (a hammer, a wrench, a screwdriver and a saw). Each tool has a sound maker device inside it that produces a rattling sound, a squeaking sound or a crinkling sound when the tool is played with. The tool belt features a textile strap that depicts a faux tape measure and can be attached around a child’s waist via hook and loop closures. All the articles work together for a child role-playing as a carpenter. Style 23566R, “Gardening Activity Set”, consists of a textile tool belt with pockets for holding stuffed plush toy tools (a hand cultivator and a hand spade), a plush toy watering can, and a plush toy packet of “seeds.” The toy tools, toy watering can and the packet of “seeds” have a sound-making device inside each of them that produces a rattling sound or a crinkle sound when the article is played with. The tool belt fastens at the waist via straps with hook and loop closures. All the articles work together for a child role-playing as a gardener. Your samples are being returned as requested.

CBP rationale

four stuffed plush tools (a hammer, a wrench, a screwdriver and a saw). Each tool has a sound maker device inside it that produces a rattling sound, a squeaking sound or a crinkling sound when the tool is played with. The tool belt features a textile strap that depicts a faux tape measure and can be attached around a child’s waist via hook and loop closures. All the articles work together for a child role-playing as a carpenter. Style 23566R, “Gardening Activity Set”, consists of a textile tool belt with pockets for holding stuffed plush toy tools (a hand cultivator and a hand spade), a plush toy watering can, and a plush toy packet of “seeds.” The toy tools, toy watering can and the packet of “seeds” have a sound-making device inside each of them that produces a rattling sound or a crinkle sound when the article is played with. The tool belt fastens at the waist via straps with hook and loop closures. All the articles work together for a child role-playing as a gardener. Your samples are being returned as requested. The applicable subheading for Style 23565, “Tool Activity Set”, and Style 23566R, “Gardening Activity 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.

Full text

NY K86116 May 17, 2004 CLA-2-95:RR:NC:SP:225 K86116 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Joel K. Simon Serko & Simon LLP 1700 Broadway, 31st Floor New York, NY 10019 RE: The tariff classification of a “Tool Activity Set” and a “Gardening Activity Set” from China. Dear Mr. Simon: In your letter dated May 6, 2004, on behalf of Russ Berrie and Company, you requested a tariff classification ruling. You submitted the following samples: Style 23565, “Tool Activity Set”, is a toy role-play set that consists of a textile tool belt with pockets for holding four stuffed plush tools (a hammer, a wrench, a screwdriver and a saw). Each tool has a sound maker device inside it that produces a rattling sound, a squeaking sound or a crinkling sound when the tool is played with. The tool belt features a textile strap that depicts a faux tape measure and can be attached around a child’s waist via hook and loop closures. All the articles work together for a child role-playing as a carpenter. Style 23566R, “Gardening Activity Set”, consists of a textile tool belt with pockets for holding stuffed plush toy tools (a hand cultivator and a hand spade), a plush toy watering can, and a plush toy packet of “seeds.” The toy tools, toy watering can and the packet of “seeds” have a sound-making device inside each of them that produces a rattling sound or a crinkle sound when the article is played with. The tool belt fastens at the waist via straps with hook and loop closures. All the articles work together for a child role-playing as a gardener. Your samples are being returned as requested. The applicable subheading for Style 23565, “Tool Activity Set”, and Style 23566R, “Gardening Activity 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. 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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