The tariff classification of a toy tool set from China

NY G82096 September 21, 2000 CLA-2-95:RR:NC:SP:225 G82096 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Linda Hamanaka Ken Hamanaka Co., Inc. 5777 West Century Blvd., Suite 760 Los Angeles, CA 90045 RE: The tariff classification of a toy tool set from China Dear Ms. Hamanaka: In your letter dated September 5, 2000 you requested a tariff classification ruling on behalf of AWI Acquisition d/b/a Allied International. A sample of the “Junior Mechanic,” model #69089, was submitted with your inquiry. The product consists of a child’s baseball cap, flashlight, funnel, squeegee, safety goggles, 3 screwdrivers, 1 ratchet, 1 drive extension, 12 sockets, 1 ball wrench and a plastic storage /carrying case. The set of equipment is sized for small hands and is recommended for ages 8 and up. The plastic molded case is specially shaped and fitted to securely hold each individual tool and socket. The components are imported packaged together in a window display box. Although the tools are capable of a "limited use" they are distinguishable by their size, construction and limited capacity from real hand tools. The set is put up in a manner indicating its use as a toy for children's amusement. The applicable subheading for the “Junior Mechanic,” model #69089, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division