The tariff classification of a children’s toy gardening set from China
Issued October 29, 2024 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
Product description
The “Wild About Gardening” play set, item number 71082, consists of a plastic snail-shaped watering can, three miniature plastic toy gardening tools, 1 pair of gardening gloves, 1 color your own fabric apron, 4 markers, 6 wooden plant stakes, and 2 sticker sheets packaged together for retail sale. All of the articles work together for a child role-playing as a grown-up gardener. 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, principally designed for the amusement of children aged 3 and older. Due to the size, construction and limited function of the gardening implements it is our belief that they are distinguishable as toys designed solely for children’s amusement. You suggest classification of the gardening play set as a toy under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
CBP rationale
The applicable subheading for the “Wild About Gardening” play set, item number 71082, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.
Full text
N343184 October 29, 2024 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Cathy Yu YU Cathy C. 580 N Park Ave Pomona, CA 91768 RE: The tariff classification of a children’s toy gardening set from China Dear Ms. Yu: In your letter dated October 9, 2024, you requested a tariff classification ruling on behalf of your client, WEVEEL LLC. Photographs and a description of the “Wild About Gardening” play set, were received with your inquiry. The “Wild About Gardening” play set, item number 71082, consists of a plastic snail-shaped watering can, three miniature plastic toy gardening tools, 1 pair of gardening gloves, 1 color your own fabric apron, 4 markers, 6 wooden plant stakes, and 2 sticker sheets packaged together for retail sale. All of the articles work together for a child role-playing as a grown-up gardener. 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, principally designed for the amusement of children aged 3 and older. Due to the size, construction and limited function of the gardening implements it is our belief that they are distinguishable as toys designed solely for children’s amusement. You suggest classification of the gardening play set as a toy under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). We agree. The applicable subheading for the “Wild About Gardening” play set, item number 71082, will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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