The tariff classification of a toy tea set from China

NY 878238 September 22, 1992 CLA-2-95:S:N:N3D:225-878238 CATEGORY: Classification TARIFF NO.: 9503.70.4000 Mr. Ricky Villena Pronto Cargo Corp. 7330 N.W. 66 Street Miami, Florida 33166-3009 RE: The tariff classification of a toy tea set from China Dear Mr. Villena: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : September 10, 1992 ON BEHALF OF : Ramco Trading Corp. DESCRIPTION OF MERCHANDISE : Item number 2003 is a "22 pcs. China Ware" set. The porcelain tea set includes: a tea pot with lid, creamer and sugar bowl, 6 cake plates, and 6 cups with saucers. All pieces are are scaled down to child's play size. Designed for children ages 8 and above. HTS PROVISION : Toy tea sets of ceramic ware made to the approximate scale of 1 to 10 or larger. HTS SUBHEADING : 9503.70.4000 RATE OF DUTY : Free 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