The tariff classification of two educational toys from China

N128815 November 17, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Mr. Edward Ackerman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of two educational toys from China Dear Mr. Ackerman: In your letter dated October 18, 2010, you requested a tariff classification ruling on behalf of Peachtree Playthings. Two samples from the Miracle-Gro Kids line of products, the “Ready, Set, Gro Terrarium” and “Ready, Set, Gro Mini Greenhouse,” were received with your inquiry. The terrarium kit, item number 60058, includes all of the items necessary for a child to grow a miniature vegetable garden by following the included instructions. The components in the kit include a terrarium base, a four-slotted tray to hold the for Gro-Pod containers with Gro-Mix, a clear plastic terrarium dome with removable lid, planting stick, four plant stakes, four seed packets (tomato, sweet peppers, eggplant, and cucumber), Gro-Chart and instructional pyramid. When assembled, the plastic terrarium measures approximately 7.5” in diameter and 7” in height. The mini greenhouse kit, item number 60078, contains a miniature plastic greenhouse base and dome, two Gro-Pods with Gro-Mix, basil seed and instructions. The mini greenhouse is oval-shaped and measures approximately 4” in width and 4” in height. The two components used in the Gro-Pod containers with Gro-Mix, coir pith and prills, are made in India and Norway, respectively. All other items are made in China where they are then packaged for retail sale. Both kits are put up in a manner indicating their use as educational toys. By following the instructions included in each kit, children 5 years of age and older will derive amusement planting and tending to their own miniature garden or greenhouse and watching it grow. The applicable subheading for the “Ready, Set, Gro Terrarium” and “Ready, Set, Gro Mini Greenhouse” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division