The tariff classification of a child’s toy tea set from China

NY H83931 August 3, 2001 CLA-2-95:RR:NC:SP:225 H83931 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Andrea Miller Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a child’s toy tea set from China Dear Ms. Miller: In your letter dated June 28, 2001, received in this office on July 16, 2001, you requested a tariff classification ruling. The article under review is a “Children’s Tea Set” item #406858. The components of the set include: 1 tea pot, 4 tea cups, 4 saucers, 4 serving plates, 1 creamer, 1 sugar bowl with lid and one spoon. The tea set is made of porcelain with the exception of the spoon, which is made of plastic. All the pieces are scaled down to a size that would only be suitable for play. The ceramic ware is painted with a floral pattern and is imported packaged together inside a closed box for retail sale. The box pictures a child seated at a table with the tea set pretending to have tea with her teddy bear. The article is marketed to children ages 3 and up. The tea set is put up in a manner indicating its use as a toy for children's amusement. Your sample is being returned as requested. The applicable subheading for the “Children’s Tea Set”, item #406858, 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