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NY 875598

July 15, 1992

CLA-2-95:S:N:N3D:225 875598


TARIFF NO.: 9503.90.6000

Mr. Bruce E. Benedict
John V. Carr & Son, Inc.
3680 44th St., Suite 200
Grand Rapids, Michigan 49512

RE: The tariff classification of an Activity Play Mat from China.

Dear Mr. Benedict:

In your letter dated June 15, 1992, you requested a tariff classification ruling on behalf of your client Amway Corporation.

The sample submitted is a "Ruggie Bear" activity play mat. The item is a textile mat designed in the shape of a bear. "Ruggie Bear" measures 34" in length and 29" in width at its maximum. The bear's plush head is filled to distention with polyester fiber material and attaches to the flat body of the mat via hook and loop fasteners. The bear's four paws are lightly stuffed and covered by plush material. Play activities include a rattle with multi colored rings attached to the right paw, a bow tie that crinkles when squeezed is found under his chin, a mylar mirror on the left paw, a plastic gripper under the bow tie and a squeaker is located in a textile red heart. The activities are removable via hook and loop fasteners to allow washing of the mat.

The applicable subheading for the "Ruggie Bear" activity play mat will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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