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NY E84226

September 1, 1999

CLA-2-95:RR:NC:SP:225 E84226


TARIFF NO.: 9503.90.0045

Mr. James W. Lawless
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification of an infant’s activity center from China

Dear Mr. Lawless:

In your letter dated July 19, 1999, received in this office on August 2, 1999, you requested a tariff classification ruling on behalf of The First Years, Inc.

The submitted article is called a “Tummy Time” travelling play center. The item includes a fabric covered play center and a textile bolster. The two products are used together for the purpose of both entertaining the child and developing upper body strength. The play center is printed with pictures of farm animals and a barnyard scene. The barn has fabric doors that open to reveal a plastic mirror. Additional features include: pockets, which hold an animal shaped rattle and a plastic teether, a flap containing crinkle paper, a farmer finger puppet and a jingling rattle. Cardboard panels, incorporated within the unit, support the play center in an upright position on the floor.

Packaged with the center, is an adjustable textile bolster with a sewn in carry handle and pocket. The article measures 19 inches in length and approximately 2 ½” in diameter. The bolster, printed with the image of a hayfield, partially unrolls to adapt to an infant’s needs. It provides support to the back or upper body when the child is positioned as directed. The play center folds up for storage in the pocket of the unrolled bolster. The bolster and play center will be imported packaged together in a cardboard box for retail sale.

Classification is based upon the General Rules of Interpretation (GRI). The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) defines"goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

The textile bolster and barnyard center are two different articles put up together to meet the needs of entertaining and developing the motor skills of an infant. The bolster serves as a prop for the child in actively playing with the barnyard center and is clearly limited in its use. The relationship of the two components is further reinforced by the printed design of a hayfield on the bolster; the pocket designed to store the folded play center and the advertising/marketing literature supplied to this office which illustrates their use together. Furthermore, the items will be imported packaged together for retail sale.

Using the above criteria, it is the opinion of this office that, the “Tummy Time” product meets all the requirements for a GRI 3 set for classification purposes. In accordance with GRI 3(b), "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the activity center.

The applicable subheading for the “Tummy Time” play set will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 212-637-7028.


Robert B. Swierupski

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