United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0083171 - HQ 0083264 > HQ 0083234

Previous Ruling Next Ruling



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.

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

Previous Ruling Next Ruling