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NY L83157




March 18, 2005

CLA-2-95:RR:NC:SP:225 L83157

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.0000

Ms. Jennifer Scott
Expeditors International of
Washington, Inc.
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of toy sets from China.

Dear Ms. Scott:

In your letter dated February 23, 2005, on behalf of Toy Investments dba Toysmith, you requested a tariff classification ruling.

You submitted the following samples, which are being returned upon your request:

Item number 5814, 12 Piece Stainless Steel Flatware, consists of four steel forks, four steel spoons, and four steel knives that measure approximately 4-1/2 inches in length and serves as four place settings. The utensils are packaged together in a reusable square wood container and sized for a child’s hand. Although of good quality, the utensils are marketed to and constructed for role-play activities of eating, serving, and entertaining by children five years of age and older.

Item number 5821, 5 Piece Stainless Steel Cookware Set, consists of a steel 4” in diameter sauté pan, a steel 5” in diameter soup pot with lid, and a steel 3-1/2” in diameter sauce pan with lid packaged together in an illustrated cardboard box with a window display. Although of good quality, the cookware is marketed to and constructed for role-play activities of cooking and entertaining by a child five years of age and older.

Item number 5823, 4 Piece Nonstick Bakeware Set, consists of a mini muffin pan, mini loaf pan, mini bundt pan, a mini springform pan, and four recipe cards packaged together in an illustrated cardboard box with a window display. The non-stick bakeware is sized for a child six years of age and older and is incapable of producing large quantities of food or adult portions. Instead the bakeware is marketed to and constructed for role-play activities of baking, serving, and entertaining by children.

The applicable subheading for item number 5814, 12 Piece Stainless Steel Flatware, item number 5821, 5 Piece Stainless Steel Cookware Set, and item number 5823, 4 Piece Nonstick Bakeware Set 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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