United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY A84410 - NY A84515 > NY A84483

Previous Ruling Next Ruling
NY A84483





June 28, 1996

CLA-2-95:RR:NC:FC: 225 A84483

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. Inger Hojfeldt
3138 Waialae Ave. #410
Honolulu, Hawaii 96816

RE: The tariff classification of two fabric toy books from the Philippines

Dear Mr. Hojfeldt:

In your letter dated May 30, 1996, received in this office on June 7, 1996, you requested a tariff classification ruling.

A sample of the "How to Count" fabric activity book and photographs of the "My Book of Opposites" and alphabet book accompanied your inquiry. "How to Count" is made up of 7 textile pages bound together by threaded cord on one side. Each page refers to a number from one to ten and is embroidered with a picture and descriptive word. The pages contain a corresponding amount of removable cloth figures such as 1 cat, 3 bunnies, 7 butterflies, etc. Many of the textile representations adhere to the pages by hook and loop fastener material. The book encourages a child to match the correct number of like pieces on the appropriate page.

The next article, "My Book of Opposites", is composed of 5 textile pages within a fabric cover. A zipper is sewn around three sides of the cover and two fabric handles are attached for ease in carrying the book. Pictures and words are formed using a combination of printing and embroidery techniques. The text is quite limited in nature with two words that represent an opposite position such as "up and down" or "front and back". Activities include use of snap closures, tactile stimulation from different fabrics, and placement and removal of textile pieces within the book.

Unfortunately we are unable to issue a ruling on the alphabet book without a sample. Textile books similar to the
one submitted, are considered toys for classification purposes because they feature manipulative activities in the form of placement and removal of the textile characters with a limited amount of text. In your photographs, it appears that the alphabet book is of a different construction and may not contain the design requirements to qualify as a toy book for tariff classification purposes. When a sample becomes available you may resubmit your request along with of a breakdown of component materials by value and weight. Your sample and pictures are being returned as requested.

The applicable subheading for the "How to Count" and "My Book of Opposites" fabric toy books will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

Previous Ruling Next Ruling

See also: