The tariff classification of a child’s tool belt from China

NY G80303 August 15, 2000 CLA-2-95:RR:NC:SP:225 G80303 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Renee Sonn World Project Services Intl., Inc. 15215 52nd Avenue South, Suite 18 Seattle, WA 98188 RE: The tariff classification of a child’s tool belt from China Dear Ms. Sonn: In your letter dated July 28, 2000 you requested a tariff classification ruling on behalf of your client Chadwick Industries, Inc. The item is a tool belt sized for children ages five through seven years of age. The goods will be packaged with boots (which look like construction boots) being sold to children. The advertising literature indicates the tool belt will be a “free gift with purchase”. Wearing the boots and tool belt, the child can role-play that he is a construction worker, handyman, carpenter, etc. The applicable subheading for the child’s tool belt will be 9505.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys: Other: Other toys and models. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division