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NY B83760




April 16, 1997

CLA-2:RR:NC:SP:225 B83760

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Ms. Michele Lane
Prestige Toy Corporation
140 Route 17 North
Paramus, N.J. 07652

RE: The tariff classification of a textile toy book from China

Dear Ms. Lane:

In your letter dated March 21, 1997 you requested a tariff classification ruling.

The submitted sample is a soft educational toy book measuring 5 3/4" by 6 1/2". The book consists of 4 fabric pages (including the cover) with various play and learning activities for a child. According to your letter, the instant sample is representative of the actual finished product which will differ slighty in style. You have furnished complete illustrations which adequately portray the activities described herein.

The textile pages are printed with a limited amount of text and some illustrations. Manipulative activities include learning to button, matching shapes and colors, a squeak device contained within the page, a crinkle effect to stimulate sense of touch, a vinyl envelope containing imitation stamps, a mirror and a zipper which opens a vinyl window permitting insertion of a photograph.

The book is titled "My Book of Fun" and is considered a toy for classification purposes because it features numerous manipulative play activities and a limited amount of text.

The applicable subheading for "My Book of Fun" 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.

At this time articles classified in HTS 9503.90.0030 are not subject to quota or visa requirements.

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,

Gwenn Klein Kirschner
Chief, Special Products Branch

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