The tariff classification of the “SagoMini Tool Box Children’s Activity Play Set” from China

N317164 February 3, 2021 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Mark Baxa FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd., Suite 102 Jefferson City, MO 65109 RE: The tariff classification of the “SagoMini Tool Box Children’s Activity Play Set” from China Dear Mr. Baxa: In your letter submitted on January 26, 2021, you requested a tariff classification ruling on behalf of your client, Spin Master Inc. Photographs and a description of the “SagoMini Tool Box Children’s Activity Play Set” were submitted with your inquiry. The “SagoMini Tool Box Children’s Activity Play Set” is a creative kit made for children to create and experience imaginative play with pretend tools such as a saw, hammer and wrench made from pop-out cardboard. The kit includes wooden items in the shape of nuts, bolts, nails and three block pieces that fit together to form a bed or a table. Also included in the set is a small plastic toy figure, paper stickers, and a pop-out cardboard swing and slide. The cardboard tools are used in various activities including pretend sawing on paperboard planks that are connected by Velcro. The set is packaged in a cardboard box, which in itself, turns into a house in need of repairs. Children are encouraged to create their own play using the components in the kit. The kit comes with three envelopes, each containing instructions for the activities in the set and one parent guide for all included activities. The play set is principally designed for the amusement of children 3 to 12 years of age. The applicable subheading for the “SagoMini Tool Box Children’s Activity Play Set” kit 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division