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PD A80447

March 4, 1996

CLA-2-95:L:CO:D22 A80447

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0010

Ms. Sandi Amundson
Midwest of Cannon Falls
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of children's tea set from Germany

Dear Ms. Amundson:

In your letter dated February 8, 1996, you requested a tariff classification ruling.

The sample submitted with your inquiry is a "China Victorian Tea Set" intended for children over 3 years of age. The set is made of porcelain and is composed of four saucers, four cups, one tea kettle, and separate creamer/sugar containers. You state that this item (No. 02631-1) will be marketed in your 1996 Spring catalog. The toy tea set is scaled down to a size that would only be suitable for play.

The applicable subheading for the porcelain tea set is 9503.70.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof: Toy tea sets of ceramic ware made to the approximate scale of 1 to 10 or larger. 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).

2

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.

Sincerely,

Leticia Moran
Port Director

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