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January 15, 1999

CLA-2-95:RR:NC:SP:225 D85697


TARIFF NO.: 9503.90.0045; 9503.90.0070

Ms. Ruby L. Wood
Evans and Wood & Co., Inc.
P.O. Box 610005
DFW Airport, TX 75261

RE: The tariff classification of toys and parts of toys from China and/or Hong Kong

Dear Ms. Wood:

In your letter dated December 15, 1998, received in this office on December 17, 1998, you requested a tariff classifi-cation ruling on behalf of your client Today’s Kids.

The articles for which you desire classification will be incorporated into a child’s “Kid Tough Workbench” item #657. You have requested that we address the classification of these products when imported packaged together and separately. It is noted that upon importation, the components will be combined with a U.S. sourced plastic base, upright and doors. The consumer must assemble the finished workbench, which comes with imitation tools and a portable tool tray. This workbench is designed for children ages 2 and up.

The imported pieces, which are made of either injection molded or blow molded plastic, include the following: a benchtop, vise assembly, wheels, handle, hammer, saw, screwdriver, nail pegs, screws, gears, drawers, tool tray, peg hook, phone hook and one foot. The imported components made of other materials are one axle/two capnuts, one small medallion, four push fasteners, one rivet, label sheet (6 color pictures) and one pegboard.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ”

Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.”

Based on the literature submitted, and our phone conversa-tion, this office will only consider the following named compo-nents as parts of toys which are dedicated for use solely or principally with the workbench: the benchtop, vise assembly, wheels, handle, gears, drawers and one pegboard. The applicable subheading for these components will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: parts and accessories. The rate of duty will be free.

The pieces which are considered complete articles, and toys in their own right, include: the hammer, saw, screwdriver, nail pegs, screws and the tool tray. The applicable subheading for these items will be 9503.90.0045, (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

With regard to classification of the components when imported packaged together, we refer to the Explanatory Notes, which represent the official interpretation of the HTS at the international level. GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. As you have indicated, the goods will be combined with U.S. merchandise and, we assume, will subsequently be repackaged. Having failed as a set, it is noted that the goods are separately classifiable whether imported together in one shipment or separately.

In considering classification of the axle/two capnuts, small medallion, push fasteners, rivet and label sheet we refer to Chapter 95, Note 1(K), which excludes classification of “parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (Chapter 39)” from Chapter 95. These items are not necessarily of special design for use with the workbench and could potentially have other uses. Therefore, these articles will ultimately be classified elsewhere in the tariff. In order to properly classify the merchandise a sample of each item will be required. You may resubmit another request for these products when samples become available.

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.


Robert B. Swierupski

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