CLA-2-95:S:N:N7:225 812782
Ms. Rita Menne
Fingerhut Companies, Inc.
4400 Baker Road S-228
Minnetonka, MN 55343
RE: The tariff classification of a toy tool set from China
Dear Ms. Menne:
In your letter dated July 14, 1995, you requested a
tariff classification ruling.
The subject article is a "Goodwrench" toy tool set
identified as vendor model #02949F and product code KM236.
The set consists of a toy tool chest and 12 assorted miniature
die cast tools. The chest measures 11 1/2 inches in height, 6
inches in width and 4 inches in depth (assembled). The
collection of 4 inch, die cast, miniature tools includes the
following styles: needle nose pliers, box end wrench, socket
wrench, open end wrench, flat tip screwdriver, adjustable
wrench, allen wrench, electrician's plier, combination plier,
phillips head screwdriver, water pump plier and mechanics
hammer.
Although the tools are capable of a "limited use" they
are distinguishable by their size, construction and limited
capacity from real hand tools. According to your letter the
described tools and toy tool chest will be imported packaged
together in a plain closed box for sale through mail order
only. Provided the miniature tools are sold with the toy tool
chest the entire product will be considered a toy put up for
children's amusement. Your samples are being returned as
requested.
The marking statute, section 304, Tariff Act of 1930, as
amended (19 U.S.C. 1304), provides that, unless excepted,
every article of foreign origin (or its container) imported
into the U.S. shall be marked in a conspicuous place as
legibly, indelibly and permanently as the nature of the
article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the U.S. the English
name of the country of origin of the article. Please ensure
that these requirements are satisfied.
The applicable subheading for the "Goodwrench" toy tool
set, vendor model #02949F and product code KM236, 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.
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