The tariff classification of an “ABC Fabric Board” from China
Issued March 25, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0083
Headings: 9503
Product description
The item, which is constructed of a felt material, may be hung up like a board. The submitted sample includes only a few letter fabric squares but the finished product will contain all the letters of the alphabet. The board will be printed with the 26 letters of the alphabet and will include a coordinating fabric square with a picture of something that begins with that letter, for instance, whale for w. The letter squares will be attached to the felt board by means of a nylon fastener strip on the back of each square. Although the purpose of the product is to develop an awareness of the significance of letters, it also fine tunes motor skills and recognition of colors and shapes. The ABC Fabric Board is put up in a manner indicating its use as an educational toy. Children three years of age and older will effectively learn about the basics of the alphabet in an entertaining manner. The sample will be returned as requested.
CBP rationale
The applicable subheading for the “ABC Fabric Board” will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.
Full text
N151735 March 25, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Ms. Maureen Ford Toys R Us, Inc One Geoffrey Way Wayne, NJ 07470 RE: The tariff classification of an “ABC Fabric Board” from China Dear Ms. Ford: In your letter submitted March 3, 2011, you requested a tariff classification ruling. A sample of the “ABC Fabric Board,” item # 999523, was submitted with your inquiry. The item, which is constructed of a felt material, may be hung up like a board. The submitted sample includes only a few letter fabric squares but the finished product will contain all the letters of the alphabet. The board will be printed with the 26 letters of the alphabet and will include a coordinating fabric square with a picture of something that begins with that letter, for instance, whale for w. The letter squares will be attached to the felt board by means of a nylon fastener strip on the back of each square. Although the purpose of the product is to develop an awareness of the significance of letters, it also fine tunes motor skills and recognition of colors and shapes. The ABC Fabric Board is put up in a manner indicating its use as an educational toy. Children three years of age and older will effectively learn about the basics of the alphabet in an entertaining manner. The sample will be returned as requested. The applicable subheading for the “ABC Fabric Board” will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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