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NY N013674




July 24, 2007

CLA-2-95:RR:E:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Ms. Wendy Sudsinsunthorn
Summit Products, LLC
7299 Gadsden Hwy
Trussville, Al 35173

RE: The tariff classification of Garden Girl My Size Garden from China

Dear Ms. Sudsinsunthorn:

In your letter dated June 23, 2007, you requested a tariff classification ruling.

The sample submitted, a Garden Girl My Size Garden, consists of a flower box, a flower box tray, a pair of gloves, a spade shovel, a packet of seeds and a watering can. In our opinion, all the components of the set work together toward the common goal of introducing a child to the recreational activity of gardening. We find that the entire set is put up for use as a toy for children’s amusement.

The applicable subheading for the Garden Girl My Size Garden will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tricycles, scooters, pedal carsother toysparts and accessories thereof Other. 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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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