The tariff classification of an activity center from China

NY 871731 March 10, 1992 CLA-2-95:S:N:N3D:225 871731 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. William Neal The Little Tikes Company 2180 Barlow Road P.O. Box 2277 Hudson, Ohio 44236-0877 RE: The tariff classification of an activity center from China Dear Mr. Neal: In your letter dated February 11, 1992, you requested a tariff classification ruling. The article submitted, product number 1533, is a "Barn Yard Crib Center". The barn yard is made, predominantly, of polyester and flannel materials. The item is partially stuffed with polyester fiber filling. It measures 11 inches in height and 14 inches in width. The barn yard may be secured to the crib via three textile strips sewn to the back of the article with VELCRO closures. The front of the item resembles a barn with a silo beside it. A small rooster is stitched on top of the silo. A window flap on the barn contains a squeaker that, when lifted, reveals a picture of a cat. Three pockets depicting a fence are sewn across the bottom of the barn. Each pocket holds a small, partially stuffed, animal that attaches to the barn via VELCRO fasteners. The sensations of touch and sound are stimulated, within the child, through manipulative play with the animals. The lamb, when squeezed, produces a sound like crinkled paper, the pig contains a squeaker and the cow a rattle. You indicate in your letter that the crib center will be imported in bulk and packaged in the U.S. for retail sale. The crib center is considered a toy set for classification purposes because, although the animals are detachable from the barn, they are specially designed for play with the barn. Both the animals and the barn are dependent upon each other to complete the play environment. The applicable subheading for the "Barn Yard Crib Center" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits: other: other. 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