The tariff classification of a toy book from China
Issued August 28, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The book is made of 65% polyester and 35% cotton. It is shaped to resemble a barn and contains four padded fabric pages. Each page features a barnyard animal behind a door flap that opens and closes manually. A small amount of text is included on the pages and asks the reader e.g., “Who says, “oink, oink”?” When the door flap is opened the inside reads “It’s a pig!” and reveals the body of that animal. The remaining pages are similarly fashioned with the exception of the last page, which incorporates a plastic mirror hidden behind the barn “doors” indicating “It’s me!” The book is designed to amuse young children in the form of a “peek-a-boo” style of play. The item is imported and sold within a fitted clear plastic package. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the fabric book titled “Who is This?” 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 G80432 August 28, 2000 CLA-2-95:RR:NC:SP:225 G80432 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Eleanore Kelly-Kobayashi Rode & Qualey 295 Madison Avenue New York, NY 10017 RE: The tariff classification of a toy book from China Dear Ms. Kelly-Kobayashi: In your letter dated August 9, 2000 you requested a tariff classification ruling on behalf of your client Gund, Inc. A sample of the textile activity book titled “Who is This?” was submitted for our examination. The book is made of 65% polyester and 35% cotton. It is shaped to resemble a barn and contains four padded fabric pages. Each page features a barnyard animal behind a door flap that opens and closes manually. A small amount of text is included on the pages and asks the reader e.g., “Who says, “oink, oink”?” When the door flap is opened the inside reads “It’s a pig!” and reveals the body of that animal. The remaining pages are similarly fashioned with the exception of the last page, which incorporates a plastic mirror hidden behind the barn “doors” indicating “It’s me!” The book is designed to amuse young children in the form of a “peek-a-boo” style of play. The item is imported and sold within a fitted clear plastic package. Your sample is being returned as requested. The applicable subheading for the fabric book titled “Who is This?” 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
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