813979 81 Ruling Active

The tariff classification of a textile toy book from the Philippines

Issued September 20, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The book is made of 65% polyester and 35% cotton material. It will be imported in a clear plastic bag. The book is composed of four fabric pages within a lightly stuffed front and back cover. A zipper is sewn around three sides of the cover and two fabric handles are attached for ease in carrying the book. Pictures are silk- screen printed and embroidered on the pages. Additionally, several words are embroidered onto each page including the cover. The text is quite limited in nature simply describing the scenes on each page. Inside the book is a stuffed, textile, representation of the lead character "Daniel". This figure adheres to the pages by hook and loop fastener material. It is intended that the figure be placed on, and removed to, subsequent pages as one advances through the book.

CBP rationale

The applicable subheading for the fabric book "Daniel and the Lions" 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.

Full text

NY 813979 September 20, 1995 CLA-2-95:R:N2:225 813979 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Mary Alice Bradbury Mighty Imports P.O. Box 380833 San Antonio, Texas 78238-0833 RE: The tariff classification of a textile toy book from the Philippines Dear Ms. Bradbury: In your letter dated August 23, 1995, you requested a tariff classification ruling. The sample submitted is a fabric book titled "Daniel and the Lions". The book is made of 65% polyester and 35% cotton material. It will be imported in a clear plastic bag. The book is composed of four fabric pages within a lightly stuffed front and back cover. A zipper is sewn around three sides of the cover and two fabric handles are attached for ease in carrying the book. Pictures are silk- screen printed and embroidered on the pages. Additionally, several words are embroidered onto each page including the cover. The text is quite limited in nature simply describing the scenes on each page. Inside the book is a stuffed, textile, representation of the lead character "Daniel". This figure adheres to the pages by hook and loop fastener material. It is intended that the figure be placed on, and removed to, subsequent pages as one advances through the book. The applicable subheading for the fabric book "Daniel and the Lions" 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 Section 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 Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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