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NY N016824

September 24, 2007



TARIFF NO.: 9503.00.0080

Mr. Bret J. Holder
Scarbrough International, Ltd.,
10841 Ambassador Drive
Kansas City, MO 64153

RE: The tariff classification of Lowe’s ® Craft Activity Kits 8’ Tool Box Kit from China

Dear Mr. Holder:

In your letter dated August 28, 2007, on behalf of your client, Discovery Concepts Inc, you requested a tariff classification ruling.

The submitted sample, Lowe’s ® Craft Activity Kits 8’ Tool Box Kit, consists of pre-cut and pre drilled wooden pieces, the nails needed to assemble the toolbox, small pieces of sand paper used to sand down any rough edges, a sheet of six stickers, four of which denote various tools and an instruction set detailing how the toolbox kit is to be assembled. The kit is specifically designed and marketed for use in the “Build and Grow with Lowe’s” children’s program. It is only made available through this program which is solely geared toward children. This item is not sold, but is a giveaway at children’s workshops. This toy is put up for the amusement of children.

The applicable subheading for the Lowe’s ® Craft Activity Kits 8’ Tool Box Kit will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides), which provides for Tricycles, scooters, pedal cars other toys parts and accessories thereofOther. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Thomas McKenna at 646-733-3025.


Robert B. Swierupski

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