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NY L80497

October 29, 2004
CLA-2-95:RR:NC:SP:225 L80497


TARIFF NO.: 9503.70.0000; 4202.92.3031

Mr. Armando Rivas
One Geoffrey Way
Wayne, NJ 07470-2030

RE: The tariff classification of an “Outdoor Care Set” from China.

Dear Mr. Rivas:

In your letter dated October 20, 2004, you requested a tariff classification ruling.

You submitted a sample of an “Outdoor Care Set” identified as item number TRU 20308T, which is a nylon bag filled with toy gardening equipment set. The plastic implements include a shovel, rake, trowel, hand rake, hand pruning shears, handsaw, and hand weed extractor. The garden implements all measure 26” or less. The nylon bag with clear plastic sheeting, in which the toys are packaged, measures approximately 26” in height by 12 ½” in width by 2 ½” in depth. It is made of nylon with a zipper closure with a textile carry handle. The toy gardening implements are packaged on a flimsy cardboard packing tray inside the nylon bag.

     Due to the size, construction and limited function of the gardening implements it is our belief that they are distinguishable as toys designed solely for children’s amusement. However, the nylon bag neither contributes to the activity of pretend gardening nor is it considered specially shaped or fitted to contain the articles with which it is sold. The nylon bag is not usual packaging for these particular toys, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use and must be separately classified.

Your sample is being returned as requested.

The applicable subheading for the gardening tools of the “Outdoor Care Set” identified as item number TRU 20308T 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.

The applicable subheading for the nylon bag of the “Outdoor Care Set” identified as item number TRU 20308T will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of textile materials: Of man-made fibers: Other.” The rate of duty will be 17.8% ad valorem.

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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