The tariff classification of a toy garden tool set from China

N247307 November 15, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Tonja Davenport Dollar General 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a toy garden tool set from China Dear Ms. Davenport: In your letter dated October 18, 2013, you requested a tariff classification ruling. A sample of the “Mini Kids Garden Tool Set w/Kneeler,” SKU# 13174101, was received with your inquiry. The item is a child’s garden tool set that consists of a knee pad in the shape of a butterfly, a round point shovel, a square shovel, and a rake. The knee pad measures approximately 10”(L) x 9”(W) and is constructed from EVA foam. Each of the tools measure between 5” and 7” in length and has a plastic head with a wooden handle. While capable of limited “use,” the tools are distinguishable by their size and limited capacity. The toy gardening tool set is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Mini Kids Garden Tool Set w/Kneeler” will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division