NY 815506: The tariff classification of children's tea set from Germany

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

Author:  JULIE R MCKELVEY
Date:    10/20/95  11:28 AM
Priority: Normal
TO: FRANK L CANTONE
Subject: Laredo Ruling #PD 815506
------------------------------- Message Contents -------------------------------
     
     
                            PD 815506
     
                         October 20, 1995
     
CLA-2-95:L:CO:D22 815506  
     
CATEGORY:  Classification
     
TARIFF NO.: 9503.70.0030  
     
Ms. Jennifer Lorentz
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. Lorentz:
     
In your letter dated October 2, 1995, 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 as a doll's tea set.  
     
The applicable subheading for the porcelain tea set is 
9503.70.0030, Harmonized Tariff Schedule of the United States 
(HTS), which provides for other toys, put up in sets or outfits, 
and parts and accessories thereof, other.  The rate of duty will 
be free.
     
This ruling is being issued under the provisions of Section 177 
of the Customs Regulations (19 C.F.R. 177).
     
A copy of this ruling letter should be attached to the entry 
documents filed at the time this merchandise is imported.  If the 
documents have been filed without a copy, this ruling should be 
brought to the attention of the Customs officer handling the 
transaction.
     
     
                                Sincerely,
     
     
                                (signed)
                                Leticia Moran
                                Port Director