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The tariff classification of a toy set from China
Issued March 1, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F83218 (March 1, 2000)
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
The article is composed of several reduced sized kitchen accessories designed exclusively for children in role-play activity. The scaled down items include a wooden cutlery stand with drainage holes on the bottom, a dish brush with a wood handle and fiber bristles, a polyurethane foam sponge and a dishtowel made of 55% cotton and 45% linen. The square towel is turned and hemmed on all sides and measures approximately 10” X 8”. This office finds that the components, when imported packaged together for retail sale, are put up in a manner indicating their use as toys for the amusement of children in pretending to be "grown-up".
CBP rationale
The applicable subheading for the “Duktig Sponge Set”, IKEA #90019632, 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.
Full text
NY F83218 March 1, 2000 CLA-2-95:RR:NC:SP:225 F83218 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Laura Yeager IKEA North America Services 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a toy set from China Dear Ms. Yeager: In your letter dated February 8, 1999, received in this office on February 10, 2000, you requested a tariff classification ruling. A sample of the “Duktig Sponge Set”, IKEA #90019632, was submitted with your inquiry. The article is composed of several reduced sized kitchen accessories designed exclusively for children in role-play activity. The scaled down items include a wooden cutlery stand with drainage holes on the bottom, a dish brush with a wood handle and fiber bristles, a polyurethane foam sponge and a dishtowel made of 55% cotton and 45% linen. The square towel is turned and hemmed on all sides and measures approximately 10” X 8”. This office finds that the components, when imported packaged together for retail sale, are put up in a manner indicating their use as toys for the amusement of children in pretending to be "grown-up". The applicable subheading for the “Duktig Sponge Set”, IKEA #90019632, 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. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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