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NY F82964





March 3, 2000

CLA-2-95:RR:NC:SP:225 F82964

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Laura Yeager
IKEA North America Services
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a toy set from China

Dear Ms. Yeager:

In your letter dated February 8, 1999, received in this office on February 9, 2000, you requested a tariff classification ruling.

A sample of the “Duktig Mop/Bucket Set”, IKEA #70019628, was submitted with your inquiry. The product consists of assorted reduced sized cleaning implements designed exclusively for children in role-play activity. The scaled down items include a galvanized steel bucket, mop with wooden handle, wood brush with fiber bristles and a 100% cotton towel. The mop handle measures 24 ½” in length. The square towel measures 8” X 8 ½” and its edges are finished with overlock stitching.

This office finds that the components, when imported packaged together for retail sale, are put up in a manner indicating their use as toys for the amusement of children in pretending to be "grown-up".

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,

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