NY 0851101 - The tariff classification of baby toys, a crib bumper and a stuffed animal from Taiwan and Hong Kong. - United States International Trade Commision Rulings

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NY 851101

April 25, 1990

CLA-2-95:S:N:N3D:225-851101

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9050; 9503.30.4000; 9503.41.1000; 9503.90.6000

Mr. E. J. Polanski
Dr. Ludington Toy Co. Inc.
P.O. Box 1395
Los Angeles, Ca. 90078

RE: The tariff classification of baby toys, a crib bumper and a stuffed animal from Taiwan and Hong Kong.

Dear Mr. Polanski:

In your letter dated March 27, 1990, you requested a tariff classification ruling.

Submitted with your inquiry were samples of seven nursery toys and accessories. The first sample is a 31 inch stuffed toy snake. The outer shell of the snake is composed of a variety of different fabrics to stimulate the baby's tactile senses. The second sample is a 23 x 31 inch activity blanket. The blanket is measured off in squares with different designs in the squares. Designed to catch the attention of a baby, one side has all the squares filled with pictures or designes in black and white, and the other side has colorful pictures of baby toys, household articles and a mirror. Within the fabric of the quilt are two squeeker mechanisms and a rattle.

The third item is a 9 x 59 1/2 inch crib bumper. The article is decorated on both sides in a similar configuration to the activity blanket. However, this is a fully functional article designed to protect children from crib bars while the activity blanket has no real function as a blanket. The fourth item is a package of two jumbo stuffed toy rings composed of different textile materials. The fifth item is a set of three stuffed blocks with different patterns and textile materials on each side.

The sixth item is a mirror flower. The four petaled flower has a mirror in the center with a picture of a face on the other side. All of the petals are composed of different textile materials reflecting different textures for the baby to touch. Additionally, one of the petals has a squeeker mechanism inside to provide audio stimulation for the baby. The final item is a large, plastic inflatable barrel known as a roller. The outside of the barrel has colorful shapes and pictures painted on opaque stripes. Additionally, there are transparent stripes to allow the child to see the colorful rattle balls inside.

In your letter you state that it is your belief that with the exception of the crib bumper all the articles listed would be classifiable in subheading 9503.41.1000 of the Harmonized Tariff Schedule of the United Staes (HTS), which provides for stuffed animals or non-human creatures. We do not agree. With the exception of the snake, none of these articles are stuffed animals or creatures of any type. The roller, for that matter, is not even stuffed. These other articles are simply toys for a baby and classifiable as such.

The applicable subheading for the activity blanket, the rings, the mirror flower and the roller will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the crib bumpers will be 6307.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles: other: other: other. The duty rate will be 7 percent ad valorem.

The applicable subheading for the blocks will be 9503.30.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for toy building blocks, bricks and shapes. The duty rate will be 6 percent ad valorem.

The applicable subheading for the stuffed snake will be 9503.41.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: stuffed toys. The duty rate will be 6.8 percent ad valorem.

Articles classifiable in HTS subheading 9503.41.10000, are eligible for duty free consideration in HTS subheading 9902.95.02, if imported on or before December 31, 1990.

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,

Jean F. Maguire
Area Director

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