The tariff classification of Botanicals™ Mini Greenhouse Kit from China

N007917 March 16, 2007 CLA-2-95:RR:E:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Bill Hones Fascinations Toys & Gifts, Inc. 192224 Des Moines Way S, Suite 100 Seattle, Washington 98032 RE: The tariff classification of Botanicals™ Mini Greenhouse Kit from China Dear Mr. Hone: In your letter dated March 6, 2007, you requested a tariff classification ruling. The sample submitted, Botanicals™ Mini Greenhouse Kit, consists of a domed PVC plastic greenhouse with fabric handles, a PVC plastic tray to hold the coconut soil substrate, a mini metal trowel, a mini metal shovel, a mini metal rake, 3 assorted seed packets and a paper poster with instructions printed on the reverse side, all of which is contained in a cardboard gift box. The toy is used to educate children on how to grow and care for plants. The applicable subheading for the Botanicals™ Mini Greenhouse Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal cars… 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