CBP Ruling L88706 — The tariff classification of a "Mini Garden Tool Set" from China.

Tariff classification

Headings: 9503

Product description

You submitted a sample of a “Mini Garden Tool Set” identified as item number 335279, which is being returned upon your request. The toy set consists of a green metal hand fork with a wooden handle, an orange metal hand trowel with a wooden handle, and an orange, green and yellow canvas tool bag packaged together inside an orange and green cardboard box with a window display. Both tools measure approximately 2-3/4” in width and 3-1/2” in length, with a 3” handle, and are sized for a child. The tool bag measures approximately 9” in length and 6” in depth, has seven pockets for holding tools, and two textile carrying straps. All the components of the set work together toward the common goal of introducing a child to the recreational activity of gardening. We find the entire set is put up in a manner indicating its use as a toy for children’s amusement.

CBP rationale

tools, and two textile carrying straps. All the components of the set work together toward the common goal of introducing a child to the recreational activity of gardening. We find the entire set is put up in a manner indicating its use as a toy for children’s amusement. The applicable subheading for the “Mini Garden Tool Set” identified as item number 335279 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 L88706 November 18, 2005 CLA-2-95:RR:NC:SP:225 L88706 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Mini Garden Tool Set” from China. Dear Ms. Harmon: In your letter dated October 31, 2005, you requested a tariff classification ruling. You submitted a sample of a “Mini Garden Tool Set” identified as item number 335279, which is being returned upon your request. The toy set consists of a green metal hand fork with a wooden handle, an orange metal hand trowel with a wooden handle, and an orange, green and yellow canvas tool bag packaged together inside an orange and green cardboard box with a window display. Both tools measure approximately 2-3/4” in width and 3-1/2” in length, with a 3” handle, and are sized for a child. The tool bag measures approximately 9” in length and 6” in depth, has seven pockets for holding tools, and two textile carrying straps. All the components of the set work together toward the common goal of introducing a child to the recreational activity of gardening. We find the entire set is put up in a manner indicating its use as a toy for children’s amusement. The applicable subheading for the “Mini Garden Tool Set” identified as item number 335279 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

View original on CBP CROSS →