C86231 C8 Ruling Active

The tariff classification of a toy activity book and toyactivity squares from China.

Issued April 29, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

With your letter you submitted samples of two items. The first item is called the "Pooh Activity Book" item number 7935. The second item is called the "Pooh Busy Squares" item number 7934. The "Pooh Activity Book" has a textile outer shell and a carry handle. The shell is zippered around the edges. Pictured on the outer shell are figures of "Christoper Robin" on the front, and the "Pooh" and "Piglet" characters on the back. When the zipper is opened, the shell folds out into a play surface. The surface depicts a woods-like area with trees and a pond. The figures of "Pooh" and "Tigger" are removeable and can be placed in various pockets on the play surface. In addition there are various items on the play surface that offer tactile stimulation for the child. The "Pooh Busy Squares" consists of three textile squares connected with a plastic ring. Each square depicts different "Pooh" characters, and has both tactile and auditory stimuli for an infant or small child.

CBP rationale

The applicable subheading for the "Pooh Activity Book" and for the "Pooh Busy Squares" will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other.

Full text

PD C86231 April 29, 1998 CLA-2-95:NEW:TCB II:DO5-C86231 CATEGORY: Classification TARIFF NOS.: 9503.90.0045 Mr. Anthony Bonatesta Meadows Wye & Co., Inc. 2506 Forest Avenue Staten Island, NY 10303 RE: The tariff classification of a toy activity book and toy activity squares from China. Dear Mr. Bonatesta: In your letter dated April 6, 1998 on behalf of your client Gund, Inc. you requested a tariff classification ruling. With your letter you submitted samples of two items. The first item is called the "Pooh Activity Book" item number 7935. The second item is called the "Pooh Busy Squares" item number 7934. The "Pooh Activity Book" has a textile outer shell and a carry handle. The shell is zippered around the edges. Pictured on the outer shell are figures of "Christoper Robin" on the front, and the "Pooh" and "Piglet" characters on the back. When the zipper is opened, the shell folds out into a play surface. The surface depicts a woods-like area with trees and a pond. The figures of "Pooh" and "Tigger" are removeable and can be placed in various pockets on the play surface. In addition there are various items on the play surface that offer tactile stimulation for the child. The "Pooh Busy Squares" consists of three textile squares connected with a plastic ring. Each square depicts different "Pooh" characters, and has both tactile and auditory stimuli for an infant or small child. The applicable subheading for the "Pooh Activity Book" and for the "Pooh Busy Squares" will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other......Other toys and models. The applicable rate of duty will be free. 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, Kathleen M. Haage Area Director New York/Newark Area

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