The tariff classification of "ABC Connect-A-Mats" from China.
Issued September 17, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0080
Headings: 9503
Product description
You submitted a sample of “ABC Connect-A-Mats” identified as item number 72849. The item consists of assorted colored interlocking square play mats made from polyethylene and ethylene vinyl acetate that measure approximately 12” x 12”. Each play mat has an individual letter of the alphabet in its center that is designed to be pushed out and re-inserted. The play mats can be joined together to show the entire alphabet. Although we agree with your contention that this product is more than just a floor covering and is a toy marketed for children, we believe that tariff number 9503.90.0080, Harmonized Tariff Schedule (HTS) for “Other toys…” is the more correct classification than 9503.30.0000, HTS, for “Other construction sets and constructional toys…” as you suggest. The primary purpose of this toy is teaching a child the alphabet in a fun way, as indicated by the fact that all 26 letters of the alphabet will be sold together and that the target audience for the product (as indicated in the accompanying advertising insert) is children 3 years of age and older. Children will derive amusement from this educational toy by manipulating the brightly colored letters and inserting them into their proper empty depressions in the play mats. Your sample is being returned upon your request.
CBP rationale
The applicable subheading for the “ABC Connect-A-Mats” identified as item number 72849 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 K89390 September 17, 2004 CLA-2-95:RR:NC:SP:225 K89390 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Dione Densmore Mohawk Home 3032 Sugar Valley Road, N.W. Sugar Valley, GA 30746 RE: The tariff classification of “ABC Connect-A-Mats” from China. Dear Mr. Densmore: In your letter dated September 7, 2004, you requested a tariff classification ruling. You submitted a sample of “ABC Connect-A-Mats” identified as item number 72849. The item consists of assorted colored interlocking square play mats made from polyethylene and ethylene vinyl acetate that measure approximately 12” x 12”. Each play mat has an individual letter of the alphabet in its center that is designed to be pushed out and re-inserted. The play mats can be joined together to show the entire alphabet. Although we agree with your contention that this product is more than just a floor covering and is a toy marketed for children, we believe that tariff number 9503.90.0080, Harmonized Tariff Schedule (HTS) for “Other toys…” is the more correct classification than 9503.30.0000, HTS, for “Other construction sets and constructional toys…” as you suggest. The primary purpose of this toy is teaching a child the alphabet in a fun way, as indicated by the fact that all 26 letters of the alphabet will be sold together and that the target audience for the product (as indicated in the accompanying advertising insert) is children 3 years of age and older. Children will derive amusement from this educational toy by manipulating the brightly colored letters and inserting them into their proper empty depressions in the play mats. Your sample is being returned upon your request. The applicable subheading for the “ABC Connect-A-Mats” identified as item number 72849 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. 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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