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NY A86738

September 10, 1996

CLA-2-95:RR:NC:FC: 225 A86738


TARIFF NO.: 9503.90.0030

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of a fabric book and a soft toy car from China and Taiwan

Dear Mr. Eisen:

In your letter dated August 16, 1996 you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

Submitted with your inquiry were two samples. The first item is called "Baby's First Book". The item is composed of four lightly padded textile pages that are stitched together on one side to form a book. Having no text content, the book is printed with pictures and activities for young children. A stuffed, 3 1/2 inch, felt bear is inserted in a pocket on the cover. The bear is removable for play with the book. Short pieces of fabric cord are sewn to several pages within the book. Attached to the ends of the cords are cut felt shapes representing items such as fruits, vegetables, squares, etc. These forms are used in conjunction with illustrations in the book. Different fabrics are used to encourage tactile awareness and a squeaker is incorporated inside one of the pages.

The toy vehicle known as "Baby's First Car" consists of a foam piece cut in the shape of a car with plastic rolling wheels. The foam is covered by a silk screen printed cloth which depicts the features of a bear figure driving a vehicle. A squeaker device is located within the toy. Your samples are being returned as requested.

The applicable subheading for the "Baby's First Car" and "Baby's First Book" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. 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 Alice J. Wong at 212-466-5538.


Roger J. Silvestri

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