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PD D86986
February 3, 1999

CLA-2-95:CO:CH:D12 D86986


TARIFF NO.: 9503.70.0000

Ms. Machelle Blair
Classification Specialist
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville,AR 72716-8023

RE: The tariff classification of a bunny tea set from China.

Dear Ms. Blair:

In your letter dated January 18, 1999, you requested a tariff classification ruling for a twenty piece Garden PartyTea Set.

The Bunny Rabbit tea set (666795) includes a tea pot, sugar bowl, creamer, 4 each napkin rings, cups, saucers and 5 teaspoons. Each of the miniature articles is adorned by either a rabbit or garden motif. The childrens tea set is made of dolomite and will be sold through your toy/seasonal department..

Your sample is being returned under separate cover.

The applicable subheading for the Twenty Piece Bunny Rabbit garden party tea 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....... 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.


Robert Parsons
Port Director
Chicago, Illinois

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