The tariff classification of toy cookware from China

NY C85891 April 16, 1998 CLA-2-95:RR:NC:SP:225 C85891 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Tom Gairing The Little Tikes Company 2180 Barlow Road Hudson, Ohio 44236 RE: The tariff classification of toy cookware from China Dear Mr. Gairing: In your letter dated March 25, 1998 you requested a tariff classification ruling. A sample of item #4877, "Super Cookware Set", was received with your inquiry. The article consists of assorted toy plastic bowls with lids, measuring instruments, a cutting board, a rolling pin and other kitchen type gadgets. Each item is made of plastic and sized for use by children in roleplay activities. This set is designed for ages 2 years and up. The applicable subheading for the "Super Cookware Set", item #4877, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Section 134.46, Customs Regulations (19 CFR 134.46), requires that in any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or locality in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. Please ensure that these requirements are satisfied. 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division