CLA-2-95:RR:NC:SP:225 G89992
Mr. John deBoer
Wal Mart Stores, Inc.
702 SW 8th St.
Bentonville, AR 72716-8023
RE: The tariff classification of a child’s wooden trunk, beaded toy, puzzle and blocks from China
Dear Mr. deBoer:
In your letter dated March 19, 2001, received in this office on April 13, 2001, you requested a tariff classification ruling.
The submitted article consists of a wooden trunk containing 6 assorted play activities. The trunk measures 9” (H) by 14 ½” (L) by 8” (D). The top of the trunk lifts off for removal of the toys and may be flipped over and replaced back on the trunk for use as a seat. The lift-off top is composed of a wood panel that is covered in fabric and padded on one side. The contents of the trunk include: a wood pounding bench (8 ½” x 3”) with mallet, a wooden puzzle of the alphabet, a wooden toy with beads that slide along an intricate path of wires, natural unpainted wood blocks and shapes, colored wood blocks and shapes, and painted alphabet blocks.
Although put up together, the “Activity Play Trunk” does not constitute a set for classification purposes. In accordance with the Explanatory Notes, which represent the official interpretation of the HTS at the international level, GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.
In this case, the trunk and assorted toys are unrelated to one another. Each has its own function or use. The trunk serves as a storage container and as a seat. The toys, with the exception of the blocks and shapes, are played with independently. Therefore, each item in the retail package is separately classifiable. Your samples are being returned as requested.
The applicable subheading for the wooden trunk will be 9401.61.6010, HTS, which provides for Other seats, with wooden frames: Upholstered: Other, Household. The rate of duty will be free.
The applicable subheading for the wood pounding bench (8 ½” x 3”) with mallet and sliding bead toy will be 9503.90.0000, 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. The rate of duty will be free.
The applicable subheading for the alphabet puzzle will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: puzzles and parts and accessories thereof: other. The rate of duty will be free.
The applicable subheading for the painted and unpainted blocks and shapes, as well as the alphabet blocks, 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.
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 J. Wong at 212-637-7028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division