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NY I83409

July 10, 2002

CLA-2-95:RR:NC:SP:225 I83409


TARIFF NO.: 9503.70.0000

Juan Dominguez
Wal*Mart Stores, Inc.
601 North Walton
Bentonville, Arkansas 72716-0410

RE: The tariff classification of Big Kids Building Kit from China.

Dear Mr. Dominguez:

In your letter dated June 18, 2002 you requested a tariff classification ruling.

The item, Stock Number UJ0921CW, is called Big Kids Building Kit. The kit consists of a helmet, a pair of safety glasses, a hammer, a measuring tape, two screwdrivers, two spring clamps, two carpenter pencils, an unassembled wooden tool box, a pair of work gloves, a tool belt, a meter long folding ruler, a torpedo level and three mini F-clamps with magnetic base. Given all the items present in the retail package, it provides the “tools” necessary for a child to role-play as a carpenter or general construction person. Your sample is returned as requested.

The applicable subheading for the Big Kids Building Kit will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 646-733-3026.


Robert B. Swierupski

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