10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

D87468 D8 Ruling Active

The tariff classification of an activity play mat from China

Issued February 25, 1999 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

D8 D87468 (February 25, 1999)

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

A sample of the “Festilig Baby Gym Bag,” item #500 117 65, was received by this office. The article is comprised of a mattress, textile arch, stuffed toys and a nylon zippered carrier. The components are constructed in a manner which necessitates their use together as a set. In an opened position the mattress measures 39" X 25" X ¾". The finished holes through the mattress and carrier are designed to accomodate the arch, which is secured in place via hook and loop fastener material. There are three detachable stuffed rattles that dangle from the arch to amuse baby. It is intended that a child will lie on the mattress and be entertained by the colorful hanging rattles. The entire product folds up at the center and zips closed. The outer carrier portion has two handles and two exterior pockets. Although it may be inferred from the product name that the nylon carrier is a “bag” this enclosure merely provides a means of carrying a specific set of articles. The nylon carrier zips around three sides, opens flat and contains two holes which are closed only when the arch has been inserted. Due to its construction, it is considered a container that is specially shaped or fitted to contain the articles with which it is imported and sold.

CBP rationale

The applicable subheading for the “Festilig Baby Gym Bag,” item #500 117 65, 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 D87468 February 25, 1999 CLA-2-95:RR:NC:SP:225 D87468 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Susan D. Klingbeil IKEA 496 West Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of an activity play mat from China Dear Ms. Klingbeil: In your letter dated January 26, 1999, you requested a tariff classification ruling. A sample of the “Festilig Baby Gym Bag,” item #500 117 65, was received by this office. The article is comprised of a mattress, textile arch, stuffed toys and a nylon zippered carrier. The components are constructed in a manner which necessitates their use together as a set. In an opened position the mattress measures 39" X 25" X ¾". The finished holes through the mattress and carrier are designed to accomodate the arch, which is secured in place via hook and loop fastener material. There are three detachable stuffed rattles that dangle from the arch to amuse baby. It is intended that a child will lie on the mattress and be entertained by the colorful hanging rattles. The entire product folds up at the center and zips closed. The outer carrier portion has two handles and two exterior pockets. Although it may be inferred from the product name that the nylon carrier is a “bag” this enclosure merely provides a means of carrying a specific set of articles. The nylon carrier zips around three sides, opens flat and contains two holes which are closed only when the arch has been inserted. Due to its construction, it is considered a container that is specially shaped or fitted to contain the articles with which it is imported and sold. The applicable subheading for the “Festilig Baby Gym Bag,” item #500 117 65, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow D87468

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.