H88447 H8 Ruling Active

The tariff classification of a Toy Soft Book from Thailand.

Issued March 8, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0080

Headings: 9503

Product description

The submitted sample, Toy Soft Book, consists of an eight page square shaped book titled, The Adventures of My Pal Al, that is made of polyester fibers and measures approximately 2” in height x 2” in width x 6” in length. Each page is colorfully illustrated with the daily routine of an alligator as he wakes up in the morning, climbs trees, flies in an airplane, swims with his underwater friends, gets fired from a canon at the circus, plays in the park, and waves good-bye at the end of the story. In addition to the text, each page has pop out flaps that make sounds when squeezed, and the last page has a rattle sewn inside. The product is viewed as an educational toy for an infant by providing sound and tactile stimulation fun, which encourages the infant to turn the pages, whether or not they actually gain any knowledge.

CBP rationale

The applicable subheading for the Toy Soft Book will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY H88447 March 8, 2002 CLA-2-95:RR:NC:SP:225 H88447 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Genevieve M. Rafter Keddy J.M. Customs Brokers, Inc. 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of a Toy Soft Book from Thailand. Dear Ms. Keddy: In your letter dated March 4, 2002, on behalf of Prestige Toy Corporation, you requested a tariff classification ruling. The submitted sample, Toy Soft Book, consists of an eight page square shaped book titled, The Adventures of My Pal Al, that is made of polyester fibers and measures approximately 2” in height x 2” in width x 6” in length. Each page is colorfully illustrated with the daily routine of an alligator as he wakes up in the morning, climbs trees, flies in an airplane, swims with his underwater friends, gets fired from a canon at the circus, plays in the park, and waves good-bye at the end of the story. In addition to the text, each page has pop out flaps that make sounds when squeezed, and the last page has a rattle sewn inside. The product is viewed as an educational toy for an infant by providing sound and tactile stimulation fun, which encourages the infant to turn the pages, whether or not they actually gain any knowledge. The applicable subheading for the Toy Soft Book will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free. Currently, articles properly classified in HTS 9503.90.0080 are not subject to quota restraints or visa requirements. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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