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NY E88272

October 28, 1999

CLA-2-95: D13 E88272


TARIFF NO.: 9503.70.0000; 9503.90.0045

Ms. Helene Chip
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873-1101

RE: The tariff classification of a “Little Fix it Toolbox”, a “Kellogg’s Deluxe Breakfast Set”, and “Pop Up Pets” all made in China.

Dear Ms. Chip:

In a letter dated October 5, 1999 you requested a tariff classification ruling on three articles. Samples of the three products were provided.

The first article, a “Little Fix it Toolbox”, item #51004 consists of a plastic tote box approximately 8” long, 6” wide, 2.5” deep. The tote box has a carrying handle and comes with various child size plastic tools. The tools included are a hammer, screwdriver, wrench, pliers, handsaw and a power drill. There are two pressure sensitive labels provided so that the child’s name can be attached to the tote. All of the articles are contained in a single package.

The second article, the “Kellogg’s Deluxe Breakfast Set”, item #42437 consists of sixteen separate items imitating some breakfast food products sold by the Kellogg Company. There are representative boxes of popular cereals, pancakes, waffles, pop-tarts, and milk. Also included are plastic utensils, bowls, dishes, and a small plastic statue of “Tony”.

The applicable subheading for “Little Fix it Toolbox”, item #51004 and the “Kellogg’s Deluxe Breakfast Set”, item #42437 will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty is free.

The third article, “Pop Up Pets”, item #01216, is a plastic rectangular product approximately 10.5” in length and 6” in width. There are four colorful boxes molded across the top and a built in carrying handle. Inside each of the boxes there is a dog, cat, rabbit or chicken. The top of the box is spring-activated. There are four buttons also along the top of the product used to open the cover by releasing the spring. The child must learn to press, slide, or turn the proper button for the animal to pop upwards from the box.

The applicable subheading for “Pop Up Pets”, item #01216 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models. The rate of duty is free.

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.


Jeffrey R. Walgreen
Port Director

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