CBP Ruling G84427 — The tariff classification of an educational toy set from the Philippines

Tariff classification

Headings: 9503

Product description

The product consists of a child-sized fabric “apron,” one headband and 10 textile stuffed organs. Although referred to as an “apron” this fabric layer, that slips over the head and covers the front and back of the chest, is not worn for utilitarian or fashion purposes. The so-called “apron”, which portrays a skeletal structure of the human body, essentially serves as a demonstrational backdrop for the attachment of textile organs that represent the heart, lungs, stomach/esophagus, liver, large intestine, small intestine and kidneys. The stuffed organs adhere to the “apron” via hook and loop fastener material. The headband is worn across the forehead and incorporates hook and loop fastener tabs for attachment of the stuffed depiction of the brain. An instructional booklet is included with the set, which provides suggestions on how to present the material to a group of children. The set is designed as a hands-on instructional tool for teaching how the organs and digestive tract function. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “What’s Inside Me? Apron” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof.

Full text

NY G84427 December 19, 2000 CLA-2-95:RR:NC:SP:225 G84427 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Mr. Michael C. Cox Charles M. Schayer & Company 8330 Hindry Avenue Los Angeles, CA 90045 RE: The tariff classification of an educational toy set from the Philippines Dear Mr. Cox: In your undated letter, received in this office on November 27, 2000, you requested a tariff classification ruling on behalf of Lakeshore Learning Materials. A sample and advertising literature of the “What’s Inside Me? Apron” was submitted with your inquiry. The product consists of a child-sized fabric “apron,” one headband and 10 textile stuffed organs. Although referred to as an “apron” this fabric layer, that slips over the head and covers the front and back of the chest, is not worn for utilitarian or fashion purposes. The so-called “apron”, which portrays a skeletal structure of the human body, essentially serves as a demonstrational backdrop for the attachment of textile organs that represent the heart, lungs, stomach/esophagus, liver, large intestine, small intestine and kidneys. The stuffed organs adhere to the “apron” via hook and loop fastener material. The headband is worn across the forehead and incorporates hook and loop fastener tabs for attachment of the stuffed depiction of the brain. An instructional booklet is included with the set, which provides suggestions on how to present the material to a group of children. The set is designed as a hands-on instructional tool for teaching how the organs and digestive tract function. Your sample is being returned as requested. The applicable subheading for the “What’s Inside Me? Apron” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free, and will remain unchanged in 2001. 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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