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NY K80533

November 14, 2003
CLA-2-95:RR:NC:SP:225 K80533


TARIFF NO.: 9503.70.0000

Mr. Stephen W. Marlow
FedEx Trade Networks
Transport & Brokerage, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a “Toy Gardening Set” from China.

Dear Mr. Marlow:

In your letter dated November 4, 2003, on behalf of Battat Inc., you requested a tariff classification ruling.

You submitted a sample of a “Toy Gardening Set” identified as item number BB3503hdc. The item consists of a toy plastic wheelbarrow, a plastic watering can, three plastic gardening tools, and a pair of gardening gloves packaged together for retail sale as a set. The wheelbarrow measures approximately 9 inches in height x 11 inches in width, with the bucket measuring approximately 4-3/4 inches in depth. The wheelbarrow is red, yellow, and green and has one plastic wheel. The green and orange plastic watering can measures approximately 6 inches in height and has a spout that measures approximately 2 inches in length and 3 inches in diameter. The plastic gardening tools consists of a blue and white hand rake that measures approximately 8-1/2 inches in length, a yellow and white cultivator that measures approximately 8-1/2 inches in length, and a green and white trowel that measures approximately 9 inches in length. The child-sized pair of purple gardening gloves is made of 50% polyester and 50% cotton. All of the articles work together for a child role-playing as a grown-up gardener.

Your sample is being returned as requested.

The applicable subheading for the “Toy Gardening Set” identified as item number BB3503hdc 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 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 Wong at 646-733-3026.


Robert B. Swierupski

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