The tariff classification of a toy tablecloth with napkins and a toy dinnerware set from Mexico

NY 861020 March 22, 1991 CLA-2-95:S:N:N3D:225 861020 CATEGORY: Classification TARIFF NO.: 9503.90.6000, 9503.70.8000 Mr. Fred Goris Fisher-Price, Div. of The Quaker Oats Company 636 Girard Avenue East Aurora, N.Y. 14052-1885 RE: The tariff classification of a toy tablecloth with napkins and a toy dinnerware set from Mexico Dear Mr. Goris: In your letter dated February 25, 1991, you requested a tariff classification ruling. The sample submitted is a textile toy tablecloth/bag and two matching napkins. The items are made of synthetic material and will be packaged for retail sale here in the U.S. with plastic toy dinnerware. The tablecloth/bag measures approximately 10 inches wide by 16 inches long and the two napkins measure approximately 4 3/4 inches square. The tablecloth has a secondary use as a bag. The bag lacks a carry strap and is designed for storage of the dinnerware service. The item, as imported, is considered a toy for classification purposes. You also indicate your contemplation of importing the entire dinnerware set retail packed from Mexico and request classification in this instance. The completed set will include the tablecloth/bag, napkins, plastic cups, plates, utensils and pitcher. All products are put up together for retail sale, are intended to be used together and are necessary to create a "play" eating environment. The complete dinnerware set, imported as described above, is considered a toy set under GRI 1. The applicable subheading for the separately imported, toy tablecloth and napkins will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the complete dinnerware set will be 9503.70.8000, HTS, which provides for other toys, put up in sets or outfits: other: other. The duty rate will be 6.8 percent ad valorem. Articles classifiable under subheadings 9503.90.6000 and 9503.70.8000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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