The tariff classification of children’s plastic shovels and rakes from Canada

N093235 February 24, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Ms. Louise Chevanelle Formation Douane Louise Chevanelle Inc. 490 Providence Street Granby, Quebec J2H 2H6 Canada RE: The tariff classification of children’s plastic shovels and rakes from Canada Dear Ms. Chevanelle: In your letter dated January 5, 2010, on behalf of Garant GP, you requested a tariff classification ruling. We returned that request with our own request for samples. In a response dated January 28, 2010, Nicole Garant of Garant GP supplied the requested samples. The submitted samples are identified as follows: GKBR11 (Garden rake, 32 in.) – This item is a child’s garden rake that is made of blue colored polypropylene (PP) plastic material and measures 32 inches in length. It has 11 consecutive prongs that are each roughly perpendicular to the long handle. This item is entirely made of one molded piece. GKFR15 (Lawn rake, 32 in.) – This item is a child’s lawn rake that is made of purple colored PP and measures 32 inches in length. It has 15 consecutive prongs which branch out from the long handle. Each prong is bent at the end and the bent section is roughly perpendicular to the rest of the prong. This item is entirely made of one molded piece. GKPR1D (round point shovel, 26 in.) – This item is a child’s shovel that is made of orange colored PP and measures 26 inches in total length, with a blade that measures 8 inches in length and a handle that measures 18 inches in length. The blade is rounded at the end and is also narrower at the end than it is at the base, where it is molded to the handle as one piece. GKPR1L (round point shovel, 32 in.) – This item is a child’s shovel that is made of red colored PP and measures 32 inches in total length, with a blade that measures 8 inches in length and a handle that measures 24 inches in length. The blade is rounded at the end and is also narrower at the end than it is at the base, where it is molded to the handle as one piece. GKPS09D12 (snow shovel) – This item is a child’s snow shovel that is made of yellow colored polyethylene (PE) plastic material and measures 34 inches in total length, with a blade that measures 10¼ inches in length and a handle that measures 23¾ inches in length. The blade is of a roughly rectangular elongated shape with a width that measures 9 inches at the end and 8½ inches at the base, where it is molded to the handle as one piece. GKPP15D12 (snow shovel) – This item is a child’s snow shovel that is made of navy blue colored PE and measures 33 inches in total length, with a blade that measures 9 inches in length and a handle that measures 24 inches in length. The blade is of a rectangular shape with a width that measures 15 inches at the end and at the base, where it is molded to the handle as one piece. Product GPSS18K (sleigh shovel) – This item is a child’s sleigh shovel that is comprised of a blade made of red colored plastic material and a U-shaped handle made of yellow colored aluminum. The blade measures 23 inches in length by 18 inches in width. You have suggested that these items are correctly classified in subheading 9503.00.0080. However, we do not agree that these items are correctly classified in the subheading that you have suggested. While the various rakes and shovels are made to be used by children, they are not toys principally designed for amusement.  The smaller size does not remove its utilitarian value nor are they of such limited use as to be considered toys.  Even though none of the items are made to the same stringent standards as the adult version, they are fairly well constructed and are reasonably capable of use for some practical purpose other than amusement.  Toy items replicating the aforementioned articles would be so limited as to not allow children to be able to perform the task but rather just imagine that they are performing the adult activity.  Any amusement the items provide is incidental to their utilitarian purpose and therefore, they are not classifiable as toys. The applicable subheading for GKBR11, GKFR15, GKPR1D, GKPR1L, GKPS09D12, GKPP15D12 and GPSS18K will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for …other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division