CLA-2-95:OT:RR:NC:N4:424
Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, NJ 07470
RE: The tariff classification of two “Just Like Home” activity kits from China
Dear Ms. Ford:
In your letter dated May 14, 2013, you requested a tariff classification ruling.
Samples of the “Just Like Home” Cleaning Tote, item # 5F60579, and the “Just Like Home” Baking Apron, item 5F60575, were received with your inquiry. The “Just Like Home” Cleaning Tote consists of a child-sized dust pan, brush, a sponge with a handle and a toy spray bottle in a compartmentalized cleaning bag. The items have little to no utilitarian value due to their size and construction when compared to real cleaning implements. The items are put up in a manner indicating their use as toys for a child to role play as a cleaning lady.
The “Just Like Home” Baking Apron consists of an apron, chef’s hat, oven mitt and a wooden spoon. You state that the item is marketed as a toy for a child to role play as a chef. However, these articles can be used by a child while actually cooking. Furthermore, the apron is a normal article of apparel which precludes the item as being classified as a toy outfit.
The items are also not considered a set as they do not meet a particular need or carry out a specific activity. The apron protects while cooking, the hat identifies one as a cook and the oven mitt is considered a furnishing. Therefore, each item of the Baking Apron kit will be classified separately.
The applicable subheading for the “Just Like Home” Cleaning Tote will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
The applicable subheading for the apron will be 6211.43.0091, HTSUS, which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other. The rate of duty will be 16 percent ad valorem.
The applicable subheading for the chef hat will be 6505.00.8090, HTSUS, which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
The applicable subheading for the oven mitt will be 6304.93.0000, HTSUS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem.
The applicable subheading for the wooden spoon will be 4419.00.4000, HTSUS, which provides for tableware and kitchenware, of wood; forks and spoons. The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division