The tariff classification of a miniature, decorative wooden teapot set from China; wood ornaments; doll accessories; toys.
Issued November 2, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000
Headings: 4420
Product description
It consists of an ornamental, painted wood teapot (about 3" high and 2 1/2" in diameter) which contains a number of smaller "tea service" components: four cups with saucers, a sugar bowl and a creamer. Each of these is under 1" in height and diameter. Although it has a removable lid and a hollow interior which serves as a storage compartment for the other components, the teapot is not functional. The nature of its composition makes it unsuitable for holding liquids, and its "spout" has no opening.
CBP rationale
liquids, and its "spout" has no opening. You state that the item will be marketed as a doll's tea set, and is intended either to be "displayed as a decoration or used as a toy by children over 3 years of age." However, since in our view it is designed to be more of a decorative article than an amusing toy item, it will not be considered a toy or a doll accessory for tariff purposes. The applicable subheading for the wood teapot set (item # 10222-0) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.7%.
Full text
NY 815502 November 2, 1995 CLA-2-44:R:N4:230 815502 CATEGORY: Classification TARIFF NO.: 4420.10.0000 Ms. Jennifer Lorentz Midwest of Cannon Falls, Inc. P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a miniature, decorative wooden teapot set from China; wood ornaments; doll accessories; toys. Dear Ms. Lorentz: In your letter dated October 2, 1995, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It consists of an ornamental, painted wood teapot (about 3" high and 2 1/2" in diameter) which contains a number of smaller "tea service" components: four cups with saucers, a sugar bowl and a creamer. Each of these is under 1" in height and diameter. Although it has a removable lid and a hollow interior which serves as a storage compartment for the other components, the teapot is not functional. The nature of its composition makes it unsuitable for holding liquids, and its "spout" has no opening. You state that the item will be marketed as a doll's tea set, and is intended either to be "displayed as a decoration or used as a toy by children over 3 years of age." However, since in our view it is designed to be more of a decorative article than an amusing toy item, it will not be considered a toy or a doll accessory for tariff purposes. The applicable subheading for the wood teapot set (item # 10222-0) will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 4.7%. This ruling is being issued under the provisions of Section 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 Paul Garretto, at (212) 466-5779. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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