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NY N004754




January 11, 2007

CLA-2-95:RR:NC:2:224

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Cecilia Balaguer
Reeves International Inc.
14 Industrial Road
Pequannock, NJ 07440

RE: The tariff classification of a play mat from China

Dear Ms. Balaquer:

In your letter dated December 19, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is identified as a Breyer Stablemates Play Mat, item #59230. The subject sample consists of a child’s play mat and a miniature plastic horse. The mat measures 3 feet by 5 feet and the surface is a non-woven polyester material backed by foam. The surface of the play mat is printed to depict a farm setting with stables, barns, etc. The mat’s intended use is as a play surface for toy horses, stables and other toys. The article is considered a set, for tariff classification purposes, with the essential character imparted by the mat. Your sample will be returned, as requested by your office.

The applicable subheading for the Breyer Playmates Play Mat, item #59230, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) modelsand parts and accessories thereofotherother. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes was sent to the President for proclamation of the changes. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60-legislative-day Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS.

Once those changes are in effect, it is anticipated that your merchandise will be classified in 9503.00.00 HTSUS. Under the circumstances, this information is advisory only.

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 Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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