CLA-2-95:S:N:N7:225 812492

1209.99.4090; 9801.00.1098

Ms. Cecilia A. Cormier
Hasbro, Inc.
1027 Newport Avenue
P.O. Box 1059
Pawtucket, Rhode Island 02862-1059

RE: The tariff classification of a toy gardening set from China or Mexico Dear Ms. Cormier: In your letter dated July 6, 1995, received in this office on July 10, 1995, you requested a tariff classification ruling. The sample submitted, product #3768, is a "Cool Tools Lawn & Garden 2-in-1 Set". The article consists of a plastic garden tote, 4 plastic planting markers, 4 plastic planting pots, one watering can, one trowel and one package of plant seeds. The garden tote measures 10" X 7 1/2" X 4" deep and may also be used as a small step stool or plant shelf when turned upside down. The planting markers are used to identify the named plant. Each plant pot measure 2 1/2" in height. A plastic watering can measuring 4" in height and a 3" plastic trowel, with die cast metal tip, are considered toys designed for amusement purposes. The plant seeds will be of U.S. origin. In your letter you requested classification of the product when imported as a set and when the individual components are imported separately. When the above described goods are imported packaged together as a set for retail sale they are considered a toy set for classification purposes. Each article in the set works together toward the common goal of introducing a child to the recreational activity of gardening. The components are put up in a manner indicating their use as a toy. In con- trast, when imported separately, the individual articles are separately classifiable. Your sample is being returned as requested. The applicable subheading for the "Cool Tools Lawn & Garden 2-in-1 Set", when imported packaged together for retail sale, will be 9503.70.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the toy trowel and watering can, when imported separately, will be 9503.90.0030, Harmon- ized 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 the garden tote, planting markers and planting pots, when imported separately, will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plant seeds, when imported separately, will be 1209.99.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for seeds, fruits and spores, of a kind used for sowing: other. The rate of duty will be 2.89 cents per kilogram. Additional requirements may be imposed on this product by the United States Department of Agriculture. You may contact the USDA at: United States Department of Agriculture 1301 New York Avenue NW Washington, D.C. 20005-4788 Provided the documentary requirements of 19 CFR 10.1 are satisfied, the applicable subheading for the plant seeds (whether imported separately or in the toy set) will be 9801.00.1098, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other: other. Products in subheading 9801.00.1098 are free of duty. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport