The tariff classification of toy China tea sets from China
Issued August 28, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.4000
Headings: 9503
Product description
The first item, number 3334-9, is a 12 piece "Barbie" China tea set. The second item, number 3335-9, is a 16 piece "Barbie" China Dinner Set. The third item, number 3339-9 is a 12 piece "Holly Hobbie" China tea set. The next item, number 3331-9, is a 17 piece "Chilton Toys" China tea set. Finally, item number 3332-9, is an 11 piece "Chilton Toys" China tea set. Each set includes a miniature tea pot, sugar bowl, creamer, cups and saucers. The dinner set also includes miniature plates.
CBP rationale
The applicable subheading for all of the above named China tea sets will be 9503.70.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for toy tea sets of ceramic ware made to the approximate scale of 1 to 10 or larger.
Full text
NY 866044 August 28, 1991 CLA-2-95:S:N:N3D:225 866044 CATEGORY: Classification TARIFF NO.: 9503.70.4000 Ms. Donna Witkowski Panalpina, Inc. P.O. Box 66437 AMF O'Hare Chicago, IL 60666 RE: The tariff classification of toy China tea sets from China Dear Ms. Witkowski: In your letter dated July 18, 1991, received in this office on August 9, 1991, you requested a tariff classification ruling on behalf of your client Chilton-Globe, Inc. Five samples were submitted with your inquiry of various style China tea sets. The first item, number 3334-9, is a 12 piece "Barbie" China tea set. The second item, number 3335-9, is a 16 piece "Barbie" China Dinner Set. The third item, number 3339-9 is a 12 piece "Holly Hobbie" China tea set. The next item, number 3331-9, is a 17 piece "Chilton Toys" China tea set. Finally, item number 3332-9, is an 11 piece "Chilton Toys" China tea set. Each set includes a miniature tea pot, sugar bowl, creamer, cups and saucers. The dinner set also includes miniature plates. The applicable subheading for all of the above named China tea sets will be 9503.70.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for toy tea sets of ceramic ware made to the approximate scale of 1 to 10 or larger. The duty rate 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
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