CLA-2 CO:R:C:G 087841 DFC
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.
-2-
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:
-3-
(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
Commercial Rulings Division
6cc AD NY Seaport
1cc Legal Reference
1cc Alice Wong NY Seaport
1cc Martin Schulberg NY Seaport
cahill library/peh
087841