The tariff classification of a porcelain toy tea set from Taiwan

NY 893077 December 29, 1993 CLA-2-95:S:N:N8:225-893077 CATEGORY: Classification TARIFF NO.: 9503.70.4000 Mr. Steven M. Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, Maryland 21012 RE: The tariff classification of a porcelain toy tea set from Taiwan Dear Mr. Dreyfuss: 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 : November 30, 1993, received in this office on December 10, 1993. DESCRIPTION OF MERCHANDISE : A 16 piece porcelain toy tea set. The "Panda" design set consists of 4 cups, 4 saucers, 4 plates, 1 tea pot & lid, 1 sugar bowl and 1 creamer. The set will be packaged in a box suitable for remail- ing. 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