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NY 801243

September 14, 1994

CLA-2-95:S:N:N8:225 801243


TARIFF NO.: 9503.90.6000

Ms. Joycelyn C. Te
JVL International
P.O. Box 1780
Church Street Station
New York, N.Y. 10008

RE: The tariff classification of a textile toy book from the Philippines

Dear Ms. Te:

In your letter dated August 18, 1994, you requested a tariff classification ruling.

A sample of the toy book, titled "It's Christmas", was received with your inquiry and is being returned as requested. The fabric book is made of 65% polyester and 35% cotton material. The book will be imported in clear plastic packaging with button closure. The packaging is considered of a kind normally sold therewith and, when imported with the book, is classifiable with its contents.

The book is composed of five fabric pages, including front and back covers. There are one or two embroidered words, which des- cribe the article portrayed on each page. Within the book are six, stuffed, textile articles associated with the holiday of Christmas. These items, resembling a stocking, bell, tree, etc. will adhere to the pages by hook and loop fastener material. The detachable fabric pieces will have a loop permitting them to also function as a tree ornament. These pieces serve primarily as an interactive play vehicle with the book. Any use as a Christmas tree ornament is ancillary in nature.

The applicable subheading for the toy book, "It's Christmas", 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.


Articles classifiable under subheading 9503.90.6000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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
Area Director

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