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NY F83218

March 1, 2000

CLA-2-95:RR:NC:SP:225 F83218


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 10, 2000, you requested a tariff classification ruling.

A sample of the “Duktig Sponge Set”, IKEA #90019632, was submitted with your inquiry. The article is composed of several reduced sized kitchen accessories designed exclusively for children in role-play activity. The scaled down items include a wooden cutlery stand with drainage holes on the bottom, a dish brush with a wood handle and fiber bristles, a polyurethane foam sponge and a dishtowel made of 55% cotton and 45% linen. The square towel is turned and hemmed on all sides and measures approximately 10” X 8”.

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 Sponge Set”, IKEA #90019632, 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.


Robert B. Swierupski

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