N013668 N0 Ruling Active

The tariff classification of 12 piece children’s toy tool kit from China

Issued July 10, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.00.0080

Headings: 9503

Product description

You are requesting the tariff classification on a product that is identified as a Children’s 12 Piece Tool Kit, Sku #95090. The tool kit includes a tool belt, builder’s suspenders, a claw hammer, a 10 ft. measuring tape, a torpedo level, safety goggles, a plastic hard hat, work gloves, writing chalk, 111 ft. chalk line reel, a 50g bottle of chalk, and a folding plastic ruler. The item at hand possesses the quality and degree of sophistication associated with a toy.

CBP rationale

The applicable subheading for the Children’s 12 Piece Tool Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other.

Full text

N013668 July 10, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Carolyn Laskavy Central Purchasing, LLC 3491 Mission Oaks Blvd Camarillo, CA 93012 RE: The tariff classification of 12 piece children’s toy tool kit from China Dear Ms. Laskavy: In your letter dated June 29, 2007, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Children’s 12 Piece Tool Kit, Sku #95090. The tool kit includes a tool belt, builder’s suspenders, a claw hammer, a 10 ft. measuring tape, a torpedo level, safety goggles, a plastic hard hat, work gloves, writing chalk, 111 ft. chalk line reel, a 50g bottle of chalk, and a folding plastic ruler. The item at hand possesses the quality and degree of sophistication associated with a toy. The applicable subheading for the Children’s 12 Piece Tool Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scooters…and similar wheeled toys…dolls, other toys…parts and accessories thereof…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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