Classification of toy camp sets

HQ 083234 January 18, 1989 CLA-2:CO:R:C:G 083234 SR CATEGORY: Classification TARIFF NO.: HTSUS 9503.70.80 Ms. Karen Lee Shipping Manager Multi-Toys (H.K.) Ltd. Blk. A, 15/F Texaco Rd. Ind. Centre 256-264 Texaco Rd. Tsuen Wan, N.T. RE: Classification of toy camp sets Dear Ms. Lee This is in reference to your letter dated December 19, 1988, requesting classification of a toy camp set under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue is a toy camp set. This set consists of a small tent on a wooden frame, a miniature picnic table and benches, miniature lanterns, radio, stove, ice chest, ice bucket, and various eating utensils. The importer states that the tent is composed of 80 percent polyester and 20 percent cotton. No dimensions were supplied but the importer states that the set is suitable for dolls. ISSUE: What is the classification of a miniature camp set. LAW AND ANALYSIS: The importer claims that the toy camp set is small and suitable for dolls. If this is true then the merchandise is classifiable as a reduced recreational toy model, put up in sets. If the tent is large enough to fit a child then this classification may not be correct. - 2 - HOLDING: The merchandise at issue is classifiable under subheading 9503.70.80, HTSUSA, which provides for other toys, reduced-size ("scale") models and similar recreational models, working or not, other toys, put up in sets or outfits, and parts and accessories thereof, other, other. The rate of duty is 6.8 percent ad valorem. Under this classification the merchandise is not subject to visa requirements or quota restraints. Sincerely, John Durant, Director Commercial Rulings Division