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NY 817988




January 25, 1996

CLA-2-95:RR:NC:FC: 225 817988

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030; 9501.00.4000; 9403.60.8080

Mr. Hans J. Boller
Rifton Community Playthings
P.O. Box 901
Rt 213
Rifton, N.Y. 12471-0901

RE: The tariff classification of a toy ironing board with iron, wheeled toys for children and a workbench from England

Dear Mr. Boller:

In your letter dated December 22, 1995, received in this office on December 29, 1995, you requested a tariff classifi-cation ruling.

The five items under consideration are pictured and described in the catalog submitted. Item #FC93, "Stationary Ironing Board & Iron", is a child size version of the named articles. The items, of simple design, are constructed of solid maple wood which makes for a long lasting toy.

Articles #FT12 for a "Kiddie Car" and #FT17 for a "Low Kiddie Car" are children's ride on toy vehicles. Both are constructed in a similar fashion having a wooden seat, "T" bar steering column and four rubber-tired wheels. The vehicle is propelled by movement of the child's legs pushing against the pavement or floor. The "cars" differ only in size as the "Kiddie Car" is designed for children age two to four and the "Low Kiddie Car" is for children age one to two.

The "24" Workbench", item #FH10 and "26" Workbench", item #FH12, are both made of solid maple wood. These workbenches
have a butcher block top that measures 44" X 20" X 1 1/4". A vise is attached to one end of the top which sits on a sturdy four legged base.

The applicable subheading for item #FC93, "Stationary Ironing Board & Iron", will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for item #FT12, "Kiddie Car" and #FT17, "Low Kiddie Car", will be 9501.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for item #FH10, "24" Workbench" and item #FH12, "26" Workbench", will be 9403.60.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for other wooden furniture: other, other. The rate of duty will be 1.5 percent ad valorem.

This ruling is being issued under the provisions of Section 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 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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