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NY B85593

June 3, 1997

CLA-2:RR:NC:SP:225 B85593


TARIFF NO.: 9503.30.0020; 9503.70.0030

Ms. Mary E. Keller
The A.W. Fenton Company, Inc.
P.O. Box 75029
Cincinnati, Ohio 45275-0029

RE: The tariff classification of toy construction sets and a dress up set from Hong Kong

Dear Ms. Keller:

In your letter dated May 12, 1997 you requested a tariff classification ruling on behalf of your client Envision Industries, Inc.

The first item is called "Tim's Little Helper." This product is intended for children ages 4 and up for use in roleplay activities. The kit includes an imitation construction hard-hat, work gloves, nail/tool bag, 10' working tape measure and working flashlight. The set is intended to assist a child in pretending to be a real construction worker. When imported packaged together as a set for retail sale the article is considered a toy dress-up set for classification purposes. This office notes, however, that when separately imported, the only component recognizable as a toy is the imitation hard-hat. The remaining products are not toys and would be classified elsewhere in the tariff.

Two styles of "Tim's Little Project Kits," the "Birdhouse Kit" and the "Toolbox Kit" were submitted for review. These items are representative of a series of seven similar articles. The basic components of each set includes pre-cut wooden boards, nails, paints, paintbrush and instructions. Each project is intended to be completed with the assistance of an adult and is designed for children aged 6 years and up. The components provided will build only the project specified on the retail package. Tools and other instruments needed to complete the project are not included.

The applicable subheading for the "Birdhouse Kit" and the "Toolbox Kit" will be 9503.30.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for other construction sets and constructional toys, and parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for "Tim's Little Helper" will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free.

We are unable to rule on "Tim's Little Contractor" without a breakout of the value for each component in the kit. This item does not comprise a toy set for classification purposes and will ultimately be separately classifiable. Your samples are being returned as requested.

In addition, this office notes that the submitted samples were packaged in an open box with a U.S. address and no country of origin marking indicated thereon. You are advised that marking in this fashion is unacceptable and does not conform to the requirements of the marking statute (19 U.S.C. 1304). We suggest that you contact your local Customs Import Specialist for advice on correct marking practices 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 Alice J. Wong at 212-466-5538.


Gwenn Klein Kirschner
Chief, Special Products Branch

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