The tariff classification of a toy tool set from China

NY C82074 December 11, 1997 CLA-2-95:RR:NC:SP:225 C82074 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Art Samuelson Air Commerce Customs Brokers, Inc. ATE Group 15215 52nd Avenue South, Suite 27 Seattle, Washington 98188 RE: The tariff classification of a toy tool set from China Dear Mr. Samuelson: In your letter dated November 24, 1997 you requested a tariff classification ruling on behalf of your client Peachtree Playthings. The "Jr. Helper Real Steel Tools" set is designed for children ages 6 and up. The product is available in three different styles, all of which, are packaged on a blister card that reads "Collect Them All" (referring to the assortment). Contents of the three varieties are as follows: style A) two screw-drivers, pipe wrench, ratchet handle, level and 4 sockets; style B) hammer, 2 open-end wrenches, channel lock, level and 2' tape measure; style C) wrench, 2 screw-drivers, pliers, square and 2' tape measure. Although the tools are capable of a "limited use", their quality of construction, cost, marketing, and retail packaging has convinced this office that they are designed purely for amusement purposes. The applicable subheading for the assortment of "Jr. Helper Real Steel Tools" sets 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division