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 > 1997 NY Rulings > NY 896744 - NY 896931 > NY 896855

Previous Ruling Next Ruling
NY 896855





May 10, 1994

CLA-2-95:S:N:N8:225 896855

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard
Suite 5555
Los Angeles, CA 90017

RE: The tariff classification of a fabric toy box from China

Dear Mr. Powell:

In your letter dated April 4, 1994, received in this office on April 12, 1994, you requested a tariff classification ruling on behalf of your client Posit-Plus.

A prototype sample was submitted with your inquiry which will be returned as requested. The article is called a "Magic Box" and is described as a wire frame box enclosed by 100% nylon woven fabric. The box comes in various sizes ranging from 1 foot square up to 3.5 feet square. Each side of the box has a cut out shape large enough to accomodate a child to crawl through. More boxes may be purchased allowing the consumer to create one or more tunnels by connecting the boxes via hook and loop fasteners. This form of play activity is geared to children ages 5 and under.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are met.

The applicable subheading for the "Magic Boxes" 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 rate of duty will be 6.8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

2

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

Previous Ruling Next Ruling