The tariff classification of a toy tea set from China

NY 862265 April 30, 1991 CLA-2-95:S:N:N3D:225-862265 CATEGORY: Classification TARIFF NO.: 9503.70.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a toy tea set from China Dear Ms. Aldinger: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : April 1, 1991 ON BEHALF OF : Rite Aid Corporation DESCRIPTION OF MERCHANDISE : The sample submitted, item number 92605, is a "13 piece China Tea Set". The toy tea set is scaled down to a size that would only be suitable for play. HTS PROVISION : Toy tea sets of ceramic ware made to the approximate scale of 1 to 10 or larger HTS SUBHEADING : 9503.70.4000 RATE OF DUTY : Free A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport