HQ 087841: Reconsideration of New York Ruling Letter (NYRL) 854620 dated July 24, 1990, concerning the tariff classification of a toy tool set. Set, tool, toy; NYRL 854620 revoked

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 087841

                                   November 23, 1990


            CLA-2  CO:R:C:G  087841 DFC

            CATEGORY: Classification

            TARIFF NO: 9503.70.8000

            Ms.  Kathy Gasser
            Wholesale Supply Company, Inc.
            P.O. Box 24600
            Nashville, Tennessee 37202

            RE:  Reconsideration of New York Ruling Letter
                 (NYRL) 854620 dated July 24, 1990, concerning
                 the tariff classification of a toy tool set.
                 Set, tool, toy; NYRL 854620 revoked

            Dear Ms. Gasser:

                 We have been asked to reconsider the result reached in
            NYRL 854620 dated July 24, 1990, concerning the tariff
            classification of a toy tool set manufactured in Taiwan.

            FACTS:

                 The merchandise which was the subject of the referenced
            ruling was a Beginner Set, Model #2552, complete with the
            following components:

                 a) 1 saw                   g) 8 pieces of sandpaper
                 b) 1 hammer                h) 1 pair of pliers
                 c) 1 slotted screwdriver   i) 1 nail holder
                 d) 1 phillips screwdriver  j) 1 tape measure
                 e) 8 piece wrench set      k) 1 safety booklet
                 f) 1 sanding block

                 In NYRL 854620 you were advised that this merchandise is
            classifiable under subheading 8204.20.0000, Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA), as derived
            from subheading 8206.00.0000, HTSUSA, which provides for socket
            wrenches, with or without handles, drives and extensions, and
            parts thereof.  The applicable rate of duty was stated to be
            9 percent ad valorem.

















                                          -2-


            ISSUE:

                 Is the tool set designed for the amusement of children or
            adults?

            LAW AND ANALYSIS:

                 In applying the HTSUSA, the Customs Service must follow
            the terms of the statute.  Classification of goods under the
            HTSUSA is governed by the General Rules of Interpretation
            (GRI's).  GRI 1 provides that "classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes, and, provided such headings
            or notes do not otherwise require, according to [the remaining
            GRI's taken in order]."  In other words, classification is
            governed first by the terms of the headings of the tariff and
            any relative section or chapter notes.

                 The tool set in issue is inexpensive and is marketed to
            children.  The set which is carried in a portable carry and
            storage case appears to fall within the ambit of subheading
            8206.00.0000, HTSUSA, as tools of two or more headings 8202
            to 8205, put up in sets for retail sale.  However, information
            before this office is that the set is designed for use by
            children and is sold in toy stores and major department stores
            in their toy section.  Many of the retail packages, like the
            sample submitted, give a clear indication that the articles are
            to be used by children.  It is to be noted that the sample tool
            set is manufactured by a toy company, "Playtime."  The name
            given to this set "Stanley Junior Beginner Set" trades on the
            name of a well known tool company.  However, these are not
            "Stanley" tools, but "playtime" tools.

                 Headings 8202 to 8205, cover all hand tools of a kind that
            would be used in the adult working world.  Further, Section XV
            Note 1 (1) excludes articles of Chapter 95 from classification
            in Chapter 95.

                 The Explanatory Notes (EN) are the official interpretation
            of the Harmonized System at the international level.  The
            General EN for Chapter 95 states that "[t]his chapter covers
            toys of all kinds whether designed for the amusement of
            children or adults."  Also, the EN for Heading 9503, HTSUSA,
            provides in pertinent part as follows:

















                                          -3-


                 (A) (9) Toy tools and implements:

                 Certain toys (e.g., electric irons, sewing machines,
                 musical instruments, etc.) may be capable of a limited
                 "use"; but they are generally distinguishable by their
                 size and limited capacity from real sewing machines, etc.

                 It is our observation that although the tools involved are
            capable of a "limited use," they do not meet the quality
            standards required of functioning hand tools.  Inasmuch as
            they are designed to be used as toys, classification under
            Chapter 82, TSUSA, is precluded.

            HOLDING:

                 The toy tool set is classifiable under subheading
            9503.70.8000, HTSUSA, as other toys, put up in sets or outfits,
            and parts and accessories thereof, other, other, with duty at
            the rate of 6.8 percent ad valorem.

                 In accord with the above determination, NYRL 854620 is
            revoked pursuant to 19 CFR 177.9(d).

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division































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            087841