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