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NY G80988




September 8, 2000

CLA-2-95:RR:NC:SP:225 G80988

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0045

Mr. Neil Henderson
Concept Works, Inc.
61 Vale Road
Brookfield, CT 06804

RE: The tariff classification of an activity play mat from China

Dear Mr. Henderson:

In your letter dated May 26, 2000, which was resubmitted to this office on August 15, 2000, you requested a tariff classification ruling.

The product is known as the “Pop-up Shade Gym,” item #00420. The article consists of a fabric mat with awning that has been sewn over several collapsible spring loops. The entire mat folds into a flat disc shape for storage within a fitted textile bag. The mat and bag are packaged again inside a clear plastic bag along with three stuffed toys and an advertising insert. The top of the mat is composed of 35% cotton and 65% polyester material. Its underside is made of PVC plastic. The awning is said to be made of a plastic non-woven paper fabric. The awning on the sample submitted is white and constructed in a manner that does not provide significant protection from the sun or other elements. The stuffed toys depict a bear, duck and bunny and contain a rattle inside their bodies. Each animal has a loop attached to their heads that enables them to hang from textile straps affixed to the edge of the awning. The mat is designed to lay on a flat surface and provide an entertainment area for baby whose attention will be captured by the dangling toys overhead. The instant mat is believed to function primarily as a toy for amusement purposes.

This letter is issued with the understanding that the “awning” is incapable of providing any form of outdoor protection or shelter for a baby. It is based upon the facts and sample presented before us. Any modifications or improvements to the awning, such as a tighter weave or darker color will nullify this ruling letter. We are retaining the instant sample for future reference.

The applicable subheading for the “Pop-up Shade Gym,” item #00420, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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