The tariff classification of a toy wooden table from China and Taiwan

PD B86547 June 27, 1997 CLA-2-95:L:OFO:D22 B86547 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Cindy Hach Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a toy wooden table from China and Taiwan Dear Ms. Hach: In your letter dated June 9, 1997, you requested a tariff classification ruling. A sample was submitted with your request along with a color copy catalog page illustration of the article. The illustration describes the product as a toy bedside table made with traditional mortise and tenon construction. The table is identified as item JDF-99 and is part of a southwestern doll's collection. The bedside table is painted with a rustic red finish to go along with the appearance of New Mexican style furniture. It has a pull-out drawer, stands 7 inches high and is 6« inches wide. You state the article will be introduced in your September of 1997 catalog. The applicable subheading for the toy bedside table will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for "...other toys (except models), not having a spring mechanism." The rate of duty will be free. This ruling is being issued under the provisions of Part 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. Sincerely, Leticia Moran Port Director Laredo, Texas