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NY K85284





April 30, 2004
CLA-2-95:RR:NC:SP:225 K85284

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000; 6209.30.3040; 6211.43.0091; 9503.90.0080

Mr. Joel K. Simon
Serko & Simon LLP
1700 Broadway, 31st Floor
New York, NY 10019

RE: The tariff classification of a “Tool Activity Set” and a “Gardening Activity Set” from China.

Dear Mr. Simon:

In your letter dated April 8, 2004, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling.

You submitted samples of two “activity sets.”

Style 23562, “Tool Activity Set”, is a toy role-play set that consists of a textile tool belt with pockets for holding four stuffed plush tools (a hammer, a wrench, a screwdriver and a saw). Each tool has a sound maker device inside it that produces a rattling sound, a squeaking sound or a crinkling sound when the tool is played with. The tool belt features a textile strap that depicts a faux tape measure and can be attached around a child’s waist via hook and loop closures. The articles work together for a child role-playing as a carpenter.

Style 23566, “Gardening Activity Set”, consists of a textile apron and stuffed plush tools (a hand cultivator, a hand spade and a watering can) and a packet of “seeds” that have a sound making device inside each of them that produce rattling sounds or crinkle sounds. The apron is a bib style apron that is made of woven man-made fibers. It has three pouch pockets and fabric ties with hook and loop closures at the neck and waistband. Although the articles are packaged together, they do not comprise a set for Customs’ purposes. The apron and the toys together do not meet a particular need or carry out a specific activity. The toys provide amusement, while the apron provides protection for clothing during varied activities and storage for the toys and any other items that fit into the apron pockets. The apron is not of a kind normally sold at retail with toys; it is of a kind similar to a functional smock apron. Therefore, the toys and the apron will be classified separately.

The applicable subheading for Style 23562, “Tool Activity Set”, 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 apron of Style 23566, “Gardening Activity Set”, if sized newborn to 24 months, will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Babies’ garmentsof synthetic fibers: Other, Other, Other.” The rate of duty will be 16 percent ad valorem.

The applicable subheading for the apron of Style 23566, “Gardening Activity Set”, if sized 2T or larger, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other." The rate of duty will be 16 percent ad valorem.

The applicable subheading for the toy tools of Style 23566, “Gardening Activity Set”, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The apron of Style 23566, “Gardening Activity Set”, may be subject to quota and the requirements of a visa. If the apron is sized newborn to 24 months, it will fall within textile category designation 239. If the apron is sized 2T or larger, it will fall within textile category designation 659.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The samples are being retained for training purposes.

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.

Sincerely,

Robert B. Swierupski
Director,

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