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K89691 K8 Ruling Active

The tariff classification of toy kits from China.

Issued September 22, 2004 by U.S. Customs and Border Protection.

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K8 K89691 (September 22, 2004)

Tariff classification

HTS codes: 9403.90.5000, 9403.90.6000

Headings: 9403

Product description

The submitted samples are identified as toy kits, which will be used to complete the Baby Einstein Activity Center. The activity center is a stationary unit that the infant sits inside of, similar to a baby walker. It is height adjustable and has a 360-degree swivel seat which allows the child to enjoy all the toys. The toy kits are designed to be permanently attached to the activity center. The toy kit models are as follows: IMP29297 consists of Soft Sun on a Stalk, Dragon Hand Puppet, Soft Spinning Blocks, and Spinning Globe. The essential character of the items in this model is imparted by the textile components. IMP29302 consists of Button Module, Sound Spinner, Starfish on a Stalk Bead Bar, and Flip Book. The essential character of the items in this model is imparted by the plastic components.

CBP rationale

The applicable subheading for the toy kit, model IMP29297, will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton. The applicable subheading for the toy kit, model IMP29302, will be 9403.90.5000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: Other.

Full text

NY K89691 September 22, 2004 CLA-2-94:RR:NC:SP:233 K89691 CATEGORY: Classification TARIFF NO.: 9403.90.6000; 9403.90.5000 Ms. Marsha L. Dawson Graco Children’s Products Inc. 150 Oaklands Boulevard Exton, PA 19341 RE: The tariff classification of toy kits from China. Dear Ms. Dawson: In your letter dated September 14, 2004, you requested a tariff classification ruling. The submitted samples are identified as toy kits, which will be used to complete the Baby Einstein Activity Center. The activity center is a stationary unit that the infant sits inside of, similar to a baby walker. It is height adjustable and has a 360-degree swivel seat which allows the child to enjoy all the toys. The toy kits are designed to be permanently attached to the activity center. The toy kit models are as follows: IMP29297 consists of Soft Sun on a Stalk, Dragon Hand Puppet, Soft Spinning Blocks, and Spinning Globe. The essential character of the items in this model is imparted by the textile components. IMP29302 consists of Button Module, Sound Spinner, Starfish on a Stalk Bead Bar, and Flip Book. The essential character of the items in this model is imparted by the plastic components. The applicable subheading for the toy kit, model IMP29297, will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Parts: Other: Of textile material, except cotton.” The rate of duty will be free. The applicable subheading for the toy kit, model IMP29302, will be 9403.90.5000, HTS, which provides for “Other furniture and parts thereof: Parts: Other: Of rubber or plastics: 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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