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NY H80639

May 30, 2001

CLA-2-95:RR:NC:SP:225 H80639


TARIFF NO.: 9503.70.0000

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, New York 10580-1450

RE: The tariff classification of a toy barnyard set from China

Dear Ms. Ornstein:

In your letter dated April 24, 2001, received in this office on May 3, 2001, you requested a tariff classification ruling.

A sample of the “Soft Barn Playset”, item BR6655-2, was received with your inquiry. The article consists of a soft fabric barn, which contains six farm animal figures and a farmer. The barn is made of textile material with a polyfoam padding. It measures approximately 8 ½” high by 8” wide by 3” deep. The barn is designed, not only to house the animals and farmer with which it is sold, but also for use in play activity with the figures. It has a fabric carry handle and a window and door that open and close via hook and loop fastener tabs. The animals are made of textile material and represent a cow, rooster, lamb, chick, pig and horse. Each of the animals contains a soft filler material and a sound device such as a squeaker, rattle, or paper that produces a “crinkling” effect. The farmer is stuffed and measures 4 inches in height.

The applicable subheading for the “Soft Barn Playset”, item BR6655-2, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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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