My daughter is only 4 but she has already enjoyed lots of 'pretend play' tea parties. Playing tea party is one of the things she asks to play almost more than anything else. When she was about 2 years old we purchased a Fisher Price tea set which has been great and which she has had alot of fun playing with.
Tea anyone? She LOVES her tea hat too!
This past Easter one of the books my daughter got in her Easter basket was Bunnies for Tea by Kate Stone. We've read this book almost as much as we've had tea time! It's a cute book about three bunnies all dressed up in their fanciest clothes and getting ready for a tea party. It has a sweet rhyming text with pretty illustrations. The book is also shaped like a teacup and has a little 'handle' to carry along!
Keep in mind playing tea time doesn't have to include either of these tea sets or any at all! Using the imagination is truly the only thing your little one needs to have fun!