United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C86196 - NY C86246 > NY C86231

Previous Ruling Next Ruling
NY C86231

April 29, 1998

CLA-2-95:NEW:TCB II:DO5-C86231


TARIFF NOS.: 9503.90.0045

Mr. Anthony Bonatesta
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, NY 10303

RE: The tariff classification of a toy activity book and toy activity squares from China.

Dear Mr. Bonatesta:

In your letter dated April 6, 1998 on behalf of your client Gund, Inc. you requested a tariff classification ruling.

With your letter you submitted samples of two items. The first item is called the "Pooh Activity Book" item number 7935. The second item is called the "Pooh Busy Squares" item number 7934. The "Pooh Activity Book" has a textile outer shell and a carry handle. The shell is zippered around the edges. Pictured on the outer shell are figures of "Christoper Robin" on the front, and the "Pooh" and "Piglet" characters on the back. When the zipper is opened, the shell folds out into a play surface. The surface depicts a woods-like area with trees and a pond. The figures of "Pooh" and "Tigger" are removeable and can be placed in various pockets on the play surface. In addition there are various items on the play surface that offer tactile stimulation for the child. The "Pooh Busy Squares" consists of three textile squares connected with a plastic ring. Each square depicts different "Pooh" characters, and has both tactile and auditory stimuli for an infant or small child.

The applicable subheading for the "Pooh Activity Book" and for the "Pooh Busy Squares" will be 9503.90.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other......Other toys and models. The applicable rate of duty will be free.

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.


Kathleen M. Haage
Area Director

Previous Ruling Next Ruling

See also: