CBP Ruling F85106 — The tariff classification of a toy picnic set from China

Tariff classification

Headings: 9503

Product description

The submitted article is a “Pooh Fruity Picnic Play Set”. The product consists of 4 plates, 4 saucers, 4 cups, 4 bowls, 4 forks, 4 spoons, 4 knives, 1 thermos, 4 napkins, 1 creamer, 1 covered sugar bowl and a backpack. The entire dinnerware set is made of plastic and is recognizably sized for role-play activity. For example, the cups measure approximately 2” high and 2 ¼” in diameter, the plates measure 5” in diameter and the utensils measure 4 ¼” in length. We note that the thermos is not insulated in any manner and is simply an imitation of the real thing. These articles are packaged inside a clear PVC backpack style bag with adjustable shoulder straps. The backpack is sized for a young child and measures 8 ½” (H) X 8 ¼” (W) X 4” (D). Ordinarily, backpacks are classifiable elsewhere in the tariff. However, in this instance, the backpack is comparable to the modern version of a backpack picnic set and the traditional picnic basket set in that it is commonly used to transport the accouterments necessary for a picnic. Each component of the set contributes to the role-play activity of being on a picnic. The item is viewed, in its entirety, as a toy set designed for children’s amusement. Your sample is being returned as requested.

CBP rationale

The applicable subheading for “Pooh Fruity Picnic Play Set” 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 F85106 April 20, 2000 CLA-2-95:RR:NC:SP:225 F85106 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a toy picnic set from China Dear Ms. Wang: In your letter dated March 21, 2000, received in this office on March 30, 2000, you requested a tariff classification ruling. The submitted article is a “Pooh Fruity Picnic Play Set”. The product consists of 4 plates, 4 saucers, 4 cups, 4 bowls, 4 forks, 4 spoons, 4 knives, 1 thermos, 4 napkins, 1 creamer, 1 covered sugar bowl and a backpack. The entire dinnerware set is made of plastic and is recognizably sized for role-play activity. For example, the cups measure approximately 2” high and 2 ¼” in diameter, the plates measure 5” in diameter and the utensils measure 4 ¼” in length. We note that the thermos is not insulated in any manner and is simply an imitation of the real thing. These articles are packaged inside a clear PVC backpack style bag with adjustable shoulder straps. The backpack is sized for a young child and measures 8 ½” (H) X 8 ¼” (W) X 4” (D). Ordinarily, backpacks are classifiable elsewhere in the tariff. However, in this instance, the backpack is comparable to the modern version of a backpack picnic set and the traditional picnic basket set in that it is commonly used to transport the accouterments necessary for a picnic. Each component of the set contributes to the role-play activity of being on a picnic. The item is viewed, in its entirety, as a toy set designed for children’s amusement. Your sample is being returned as requested. The applicable subheading for “Pooh Fruity Picnic Play Set” 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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