NY 0862600 - The tariff classification of textile toys and earmuffs from China - United States International Trade Commision Rulings

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NY 862600

May 14, 1991

CLA-2-95:S:N:N3D:225 862600

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 9503.70.6000, 6117.80.0035

Mr. Po Siu
Jolly U.S.A., Inc.
8 Brookwood Drive
W. Berlin, N.J. 08091

RE: The tariff classification of textile toys and earmuffs from China

Dear Mr. Siu:

In your letter dated April 18, 1991, you requested a tariff classification ruling.

Four samples were submitted with your inquiry. The first item, number 31419 is called "Alpha Blocks". The blocks, made of textile material, are sold in sets of three. A picture is depicted on each side of the blocks with the corresponding letter of the alphabet. In the center of the foam block is a chime rattle.

The second sample, item number 31625, is called "Jack-in- Block". The textile block unfolds into a picture of a clown with various built in activities such as rattles, squeaks, crinkles and a mylar mirror. The article may be folded back into a block by means of "VELCRO" closures.

The next item, number 71110, is called "Baby Soft Rattle". The rattle is found in the head of a nondescript animal having a long neck which contains a squeaker. The rattle comes in assorted colors and styles, is made of a soft textile material and is stuffed.

The final item, number 71215, is called "Ear Mutts". The ear muffs are expandable to fit all sizes. They are made of a combination of cotton, polyester and PVC. Attached to the plush portion of the muff is half of a black spotted dog with the other half extending from the opposite muff.

The applicable subheading for the "Alpha Blocks" will be 9503.70.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: toy alphabet blocks. The duty rate will be 6 percent ad valorem.

The applicable subheading for the "Jack-in-Block" and "Baby Soft Rattle" will be 9503.90.6000, 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 "Ear Mutts" will be 6117.80.0035, HTS, which provides for other made up clothing accessories: of man-made fibers: other. The duty rate will be 15.5 percent ad valorem.

The "Ear Mutts" fall within textile category designation 659. Based upon international textile trade agreements, products of China are subject to quota restraints and visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. Three of the samples submitted to this office (with the exception of the "Ear Mutts") were found to be not legally marked. The name of the importer "Jolly U.S.A." is located on the box in numerous places. "Made in China" is found only once in the back of the box. For legal marking, your country of origin name must be in close proximity, directly above, below or next to every "U.S.A." address. Additionally, the letters in the country of origin name must be as large or larger than those showing a United States address. As an alternative the "U.S.A." may be obliterated entirely as done on the "Ear Mutts" package.

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

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