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The tariff classification of textile toys from the Philippines
Issued October 28, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C80535 (October 28, 1997)
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The submitted samples, "My ABC Train" and "My Quiet Book", are soft textile toys designed for the amusement of children. "My ABC Train" is composed of a lightly padded, rectangular, piece of fabric that, because of it's textile carry handles, resembles a bag when closed up. This product, however, is not capable of serving in a like manner due to its design. A zipper is sewn around three of it's sides. When unfolded, the item lays out flat to a measurement of 30 inches in length by 12 inches in width. It is printed and embroidered with the picture of a locomotive and caboose on both the front cover and inner portions. There are 26 pockets sewn horizontally along the inside which are embroidered with alphabet letters. Each pocket contains a small two dimensional textile animal figure. It is intended that a child will remove the animals and attempt to place each one in the correct pocket, such as the zebra would go in the pocket marked "Z", etc. The other item, called "My Quiet Book", is a soft cloth covered book containing four textile pages. It consists primarily of printed and embroidered pictures with a few words embroidered on each page. Varied fabrics are used for tactile stimulation. The book incorporates manipulative play activities through its use of a zipper, squeaker, velcro attachments, pockets with inserts and a clock face with manually movable hands. The words of text used merely identify the picture or activity for that page. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the "My ABC Train" and "My Quiet Book" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY C80535 October 28, 1997 CLA-2-95:RR:NC:SP:225 C80535 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Graham Taylor Taylor's Doll's and Crafts P.O. Box 21 Liverpool L69 1XZ Merseyside England RE: The tariff classification of textile toys from the Philippines Dear Mr. Taylor: In your letter dated October 2, 1997, received in this office on October 9, 1997, you requested a tariff classification ruling. The submitted samples, "My ABC Train" and "My Quiet Book", are soft textile toys designed for the amusement of children. "My ABC Train" is composed of a lightly padded, rectangular, piece of fabric that, because of it's textile carry handles, resembles a bag when closed up. This product, however, is not capable of serving in a like manner due to its design. A zipper is sewn around three of it's sides. When unfolded, the item lays out flat to a measurement of 30 inches in length by 12 inches in width. It is printed and embroidered with the picture of a locomotive and caboose on both the front cover and inner portions. There are 26 pockets sewn horizontally along the inside which are embroidered with alphabet letters. Each pocket contains a small two dimensional textile animal figure. It is intended that a child will remove the animals and attempt to place each one in the correct pocket, such as the zebra would go in the pocket marked "Z", etc. The other item, called "My Quiet Book", is a soft cloth covered book containing four textile pages. It consists primarily of printed and embroidered pictures with a few words embroidered on each page. Varied fabrics are used for tactile stimulation. The book incorporates manipulative play activities through its use of a zipper, squeaker, velcro attachments, pockets with inserts and a clock face with manually movable hands. The words of text used merely identify the picture or activity for that page. Your samples are being returned as requested. The applicable subheading for the "My ABC Train" and "My Quiet Book" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free. This ruling is being issued under the provisions of Part 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 J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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