The tariff classification of textile toy books from the Philippines

NY 800266 August 19, 1994 CLA-2-95:S:N:N8:225 800266 CATEGORY: Classification TARIFF NO.: 9503.90.6000; 9504.90.6000 Ms. Joycelyn C. Te JVL International 200 Rector Place Suite 19B New York, N.Y. 10280 RE: The tariff classification of textile toy books from the Philippines Dear Ms. Te: In your letter dated July 18, 1994, received in this office on July 21, 1994, you requested a tariff classification ruling. A brochure, enclosed with your inquiry, contains pictures and a description of the articles in question. The fabric books are made of 65% polyester and 35% cotton materials. Each book will be imported in clear plastic packaging with button closure. The packaging is considered of a kind normally sold therewith and, when imported with the book, is classifiable with its contents. The book, "Rhyming Numbers", contains one or two descriptive words per page. Each page refers to a number and has a correspond- ing amount of objects displayed. Detachable textile numbers, found inside the book, adhere to pages by hook and loop fastener material. The "Mix & Match ABC" book contains detachable textile pictures of articles which can be matched with similar items portrayed within the book. A child matches the fabric pieces with the pictures and/or their corresponding names. The fabric pieces adhere to the pages by means of hook and loop fastener material. "Jungle Tic-Tac-Toe" opens to a tic-tac-toe board design. Its playing pieces consist of fabric elephant and gorilla patches which adhere to the textile board via hook and loop fastener material. The book zippers around three sides and has a stuffed fabric handle. 2 In reference to your product titled "It's Christmas", this office is unable to issue a proper classification ruling without a sample. When one becomes available you may resubmit your request. Please include all pertinent information. The applicable subheading for the "Rhyming Numbers" and "Mix & Match ABC" toy books will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the "Jungle Tic-Tac-Toe" fabric book will be 9504.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof;.... The duty rate will be 4.64 percent ad valorem. Articles classifiable under subheadings 9503.90.6000 and 9504.90.6000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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. Sincerely, Jean F. Maguire Area Director New York Seaport