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HQ 087841


November 23, 1990

CLA-2 CO:R:C:G 087841 DFC

CATEGORY: CLASSIFICATION

TARIFF NO: 9503.70.8000

Ms. Kathy Gasser
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE: Reconsideration of New York Ruling Letter (NYRL) 854620 dated July 24, 1990, concerning the tariff classification of a toy tool set. Set, tool, toy; NYRL 854620 revoked

Dear Ms. Gasser:

We have been asked to reconsider the result reached in NYRL 854620 dated July 24, 1990, concerning the tariff classification of a toy tool set manufactured in Taiwan.

FACTS:

The merchandise which was the subject of the referenced ruling was a Beginner Set, Model #2552, complete with the following components:
a) 1 saw g) 8 pieces of sandpaper b) 1 hammer h) 1 pair of pliers c) 1 slotted screwdriver i) 1 nail holder d) 1 phillips screwdriver j) 1 tape measure e) 8 piece wrench set k) 1 safety booklet f) 1 sanding block

In NYRL 854620 you were advised that this merchandise is classifiable under subheading 8204.20.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as derived from subheading 8206.00.0000, HTSUSA, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The applicable rate of duty was stated to be 9 percent ad valorem.

ISSUE:

Is the tool set designed for the amusement of children or adults?

LAW AND ANALYSIS:

In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.

The tool set in issue is inexpensive and is marketed to children. The set which is carried in a portable carry and storage case appears to fall within the ambit of subheading 8206.00.0000, HTSUSA, as tools of two or more headings 8202 to 8205, put up in sets for retail sale. However, information before this office is that the set is designed for use by children and is sold in toy stores and major department stores in their toy section. Many of the retail packages, like the sample submitted, give a clear indication that the articles are to be used by children. It is to be noted that the sample tool set is manufactured by a toy company, "Playtime." The name given to this set "Stanley Junior Beginner Set" trades on the name of a well known tool company. However, these are not "Stanley" tools, but "playtime" tools.

Headings 8202 to 8205, cover all hand tools of a kind that would be used in the adult working world. Further, Section XV Note 1 (1) excludes articles of Chapter 95 from classification in Chapter 95.

The Explanatory Notes (EN) are the official interpretation of the Harmonized System at the international level. The General EN for Chapter 95 states that "[t]his chapter covers toys of all kinds whether designed for the amusement of children or adults." Also, the EN for Heading 9503, HTSUSA, provides in pertinent part as follows:

(A) (9) Toy tools and implements:

Certain toys (e.g., electric irons, sewing machines, musical instruments, etc.) may be capable of a limited "use"; but they are generally distinguishable by their size and limited capacity from real sewing machines, etc.

It is our observation that although the tools involved are capable of a "limited use," they do not meet the quality standards required of functioning hand tools. Inasmuch as they are designed to be used as toys, classification under Chapter 82, TSUSA, is precluded.

HOLDING:

The toy tool set is classifiable under subheading 9503.70.8000, HTSUSA, as other toys, put up in sets or outfits, and parts and accessories thereof, other, other, with duty at the rate of 6.8 percent ad valorem.

In accord with the above determination, NYRL 854620 is revoked pursuant to 19 CFR 177.9(d).

Sincerely,

John Durant, Director

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