I83650 I8 Ruling Active

The tariff classification of a Kids Kitchen Genuine China Tea Set from China.

Issued June 27, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The submitted sample, Item #3330, Kids Kitchen Genuine China Tea Set, is a children’s toy tea set consisting of 1 teapot, 4 teacups, 4 saucers, 1 sugar bowl with lid, and 1 creamer. The tea set is made of china and scaled down to a size that would only be suitable for play. The tea set is painted with a floral pattern and blister packaged on a cardboard backing and placed inside an open window display box for retail sale. The article is marketed to children ages 4 and up.

CBP rationale

The applicable subheading for Item #3330, Kids Kitchen Genuine China Tea 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 I83650 June 27, 2002 CLA-2-95:RR:NC:SP:225 I83650 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a Kids Kitchen Genuine China Tea Set from China. Dear Ms. Mosqueda: In your letter dated June 13, 2002, you requested a tariff classification ruling. The submitted sample, Item #3330, Kids Kitchen Genuine China Tea Set, is a children’s toy tea set consisting of 1 teapot, 4 teacups, 4 saucers, 1 sugar bowl with lid, and 1 creamer. The tea set is made of china and scaled down to a size that would only be suitable for play. The tea set is painted with a floral pattern and blister packaged on a cardboard backing and placed inside an open window display box for retail sale. The article is marketed to children ages 4 and up. The applicable subheading for Item #3330, Kids Kitchen Genuine China Tea 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →