The tariff classification of four play mats from China

N161236 May 3, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083 Mr. Robert Thompson W.J. Byrnes & Co. of L.A., Inc. P.O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of four play mats from China Dear Mr. Thompson: In your letter dated April 15, 2011, you requested a tariff classification ruling on behalf of G.A. Gertmenian & Sons. Samples of four toy products called “Game Rugs” were submitted with your inquiry. The first style in this product line is called “Cars,” based on the Disney movie of the same name, and it includes a 100% nylon play rug that measures 39½” long x 39½” wide. The play rug is printed with roads and scenery and is an ideal play environment for the two toy cars in the set. The second sample is identified as a “Princess Game Rug” and it is comprised of a pink plastic tea set to be used in conjunction with a nylon play rug that is printed with the faces of four Disney princesses and different place settings. The tea set includes two cups, two saucers and a tea pot with top. Young girls will use the play rug, which measures 31½” wide x 44” long, to pretend they are hosting their own princess tea party. The third style is another version of a “Cars” game rug that includes a printed 31½” wide x 44” long colorful representation of a race course and one toy car. The vivid nylon play rug is ideal for imaginary play with cars. The fourth version is called “Hot Wheels” and consists of a printed nylon rug that depicts a finely detailed race track and two authentic Hot Wheels cars. This rug, as with the other play rugs in this line, serves as a play environment for the toys in the set. The toy sets are designed for the amusement of children 3 years of age and older. The samples will be returned as requested. The applicable subheading for the four “Game Rugs,” the two Cars, Princess and Hot Wheels styles, 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 from 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/. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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