The tariff classification of a toy set from China.
Issued September 29, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.70.0000
Headings: 9503
Product description
You submitted a photograph of item number 908147B, 20-Piece Deluxe Baking Set, which consists of child-sized non-stick bakeware pans, stainless steel cooking racks, plastic bakeware accessories, a wooden spoon, a spatula, a pastry bag and a miniature recipe booklet packaged together in a cardboard box with a window display. This toy baking set is sized for a child and is incapable of producing large quantities of food or adult portions. Instead the bakeware is marketed to and constructed for role-play activities of baking, serving, and entertaining by children.
CBP rationale
The applicable subheading for item number 908147B, 20-Piece Deluxe Baking 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 L87581 September 29, 2005 CLA-2-95:RR:NC:SP:225 L87581 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Jennifer Scott Expeditors International of Washington, Inc. 21318 64th Avenue South Kent, WA 98032 RE: The tariff classification of a toy set from China. Dear Ms. Scott: In your letter dated February 23, 2005, on behalf of Toy Investments dba Toysmith, you requested a tariff classification ruling. You submitted a photograph of item number 908147B, 20-Piece Deluxe Baking Set, which consists of child-sized non-stick bakeware pans, stainless steel cooking racks, plastic bakeware accessories, a wooden spoon, a spatula, a pastry bag and a miniature recipe booklet packaged together in a cardboard box with a window display. This toy baking set is sized for a child and is incapable of producing large quantities of food or adult portions. Instead the bakeware is marketed to and constructed for role-play activities of baking, serving, and entertaining by children. The applicable subheading for item number 908147B, 20-Piece Deluxe Baking 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. We are unable to rule on your other submitted photograph, 908147C, 19-Piece Deluxe Cooking Set, without a sample of the item. Should you still wish a ruling on this item, please submit a sample and the paper work that we have returned to you along with your resubmitted ruling request. 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
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