The tariff classification of a soft toy book from China

NY 880661 December 21, 1992 CLA-2-95:S:N:N8:225 880661 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. S. Swanson Thornley & Pitt, Inc. 48 Gold Street P.O. Box 2270 San Francisco, CA 94126 RE: The tariff classification of a soft toy book from China Dear Mr. Swanson: In your letter dated November 2, 1992, received in this office on November 23, 1992, you requested a tariff classification ruling on behalf of your client The Goff Corporation. A sample of the "Count and Play" toy book was received with your inquiry. The book measures 10 1/2 by 8 inches, maximum, when closed. Made of textile material, the book consists of 6 fabric pages (including the cover) with various play and learning activities for a child to perform. There are ten, colorful, counting activities in all. Each page refers to a number from 1 to ten with a corresponding amount of objects displayed. Two activities involve the removal and insertion of small fabric animals on a page. A squeak device is found inside the last page. The book zippers around three sides and has two textile carry handles attached at one end. The applicable subheading for the "Count and Play" toy book will be 9503.90.6000, Harmonized Tariff Schedule of the United States (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