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 > 2006 NY Rulings > NY M85541 - NY M85586 > NY M85574

Previous Ruling Next Ruling
NY M85574




August 02, 2006

CLA-2-95:RR:NC:SP:225 M85574

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080

Ms. Marianella Tomasio
Innovative Kids
Division of Innovative USA
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of “I’m a Baby” from China.

Dear Ms. Tomasio:

In your letter dated July 24, 2006, you requested a tariff classification ruling.

You submitted a sample of “I’m a Baby” identified as ISBN 1-58476-355-8, which is being returned upon your request. The item is a toy book that measures approximately 7” on all sides with pages that are split horizontally in three sections that allows an infant to mix and match faces, toys and clothes to create various color and article combinations. For example, one page will have the sentences “I’m a baby. I like purple blocks. My dinosaur matches my purple socks” while the opposite split page depicts a child dressed in purple who is divided in three sections with purple blocks and a toy dinosaur. When one turns one of these page sections, it reveals another page section underneath that depicts another child divided in sections wearing different colors and with different toys. The toy book provides manipulative play for an infant who will derive amusement while turning over various sections from each page and mixing and matching the revealed images.

The applicable subheading for “I’m a Baby” identified as ISBN 1-58476-355-8 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: