The tariff classification of a fabric toy box from China

NY 896855 May 10, 1994 CLA-2-95:S:N:N8:225 896855 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Barry E. Powell Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard Suite 5555 Los Angeles, CA 90017 RE: The tariff classification of a fabric toy box from China Dear Mr. Powell: In your letter dated April 4, 1994, received in this office on April 12, 1994, you requested a tariff classification ruling on behalf of your client Posit-Plus. A prototype sample was submitted with your inquiry which will be returned as requested. The article is called a "Magic Box" and is described as a wire frame box enclosed by 100% nylon woven fabric. The box comes in various sizes ranging from 1 foot square up to 3.5 feet square. Each side of the box has a cut out shape large enough to accomodate a child to crawl through. More boxes may be purchased allowing the consumer to create one or more tunnels by connecting the boxes via hook and loop fasteners. This form of play activity is geared to children ages 5 and under. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Please ensure that these requirements are met. The applicable subheading for the "Magic Boxes" 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 rate of duty 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). 2 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