861428 86 Ruling Active

The tariff classification of textile toys and a puzzle from China

Issued April 4, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.6000, 9503.60.2000

Headings: 9503

Product description

The first, item number 71231, is called "Flip-N-Turn Soft Picture Blocks". This article consists of four foam blocks measuring 3 inches on all sides. The blocks contain a rattle and are covered with textile material. Imprinted on each side of the blocks is part of a puzzle. The blocks are joined in a unique fashion allowing manipulation of each printed side until a completed picture is formed. The second article, item number 75100, is called "Soft-N- Go". These are stuffed toy vehicles containing a rattle. They measure approximately 7 inches in length by 4 inches in height. The vehicles are available in four different styles and may be attached by means of a hook and loop fastener to form a train. The final item, number 75105, is called "Community Helper". The "Community Helpers" are stuffed toy vehicles containing a rattle and squeak device. The styles include a fire engine, police car and school bus. You have supplied a representative sample from each of the three styles in this assortment.

CBP rationale

The applicable subheading for item number 71231 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for puzzles and parts and accessories thereof: other. The applicable subheading for item numbers 75100 and 75105 will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism.

Full text

NY 861428 April 4, 1991 CLA-2-95:S:N:N3D:225 861428 CATEGORY: Classification TARIFF NO.: 9503.60.2000, 9503.90.6000 Mr. Po Siu Jolly U.S.A., Inc. 8 Brookwood Drive W. Berlin, N.J. 08091 RE: The tariff classification of textile toys and a puzzle from China Dear Mr. Siu: In your letter dated March 12, 1991, you requested a tariff classification ruling. Five samples were submitted with your inquiry. The first, item number 71231, is called "Flip-N-Turn Soft Picture Blocks". This article consists of four foam blocks measuring 3 inches on all sides. The blocks contain a rattle and are covered with textile material. Imprinted on each side of the blocks is part of a puzzle. The blocks are joined in a unique fashion allowing manipulation of each printed side until a completed picture is formed. The second article, item number 75100, is called "Soft-N- Go". These are stuffed toy vehicles containing a rattle. They measure approximately 7 inches in length by 4 inches in height. The vehicles are available in four different styles and may be attached by means of a hook and loop fastener to form a train. The final item, number 75105, is called "Community Helper". The "Community Helpers" are stuffed toy vehicles containing a rattle and squeak device. The styles include a fire engine, police car and school bus. You have supplied a representative sample from each of the three styles in this assortment. The applicable subheading for item number 71231 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for puzzles and parts and accessories thereof: other. The duty rate will be 6.8 percent ad valorem. The applicable subheading for item numbers 75100 and 75105 will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate 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). 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 New York Seaport

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