The tariff classification of a toy cookware set from China

NY G86680 February 20, 2001 CLA-2-95:RR:NC:SP:225 G86680 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Laura Yeager IKEA Wholesale North America 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of a toy cookware set from China Dear Ms. Yeager: In your letter dated January 26, 2001, you requested a tariff classification ruling. The submitted article is called the “Duktig Cookware Set”, IKEA #70017945. The product consists of reduced sized cookware resembling a frying pan and pots with lids. The merchandise is made of enameled steel with a stainless steel lip. The frying pan has a wooden handle. The cookware is sized and manufactured exclusively for children in role-play activity. This office finds that, due to the size of the merchandise and the manner in which it is put up for retail sale, the cookware set will be classified as toys for the amusement of children. The applicable subheading for the “Duktig Mop/Bucket Set”, IKEA #70019628, 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