The tariff classification of various textile educationaltoys from the Philippines or China

NY 855476 Sept. 13, 1990 CLA-2-95:S:N:N3D:225 855476 CATEGORY: Classification TARIFF NO.: 9503.90.6000 Mr. Harry H. Keng PMX Inc. 20515 Walnut Drive Walnut, CA. 91789 RE: The tariff classification of various textile educational toys from the Philippines or China Dear Mr. Keng: In your letter dated August 15, 1990, you requested a tariff classification ruling. Submitted with your inquiry were four different samples. The first article is called "My ABC Kit". At first glance, the kit resembles a child's hand bag with a soft carry strap and velcro closures. However, when opened, the item lays flat and measures approximately 27 inches long by 13 1/2 inches wide. A clear plastic pouch is sewn onto the upper portion of the article to hold letters of the alphabet. The letters are textile material, and are to be inserted into pockets, sewn onto the fabric backing. Each pocket has a felt made article sewn on the front, such as an apple, banana, cat, etc., in alphabetical order. The next item "Learn to Count", is a textile toy book. The book consists of 6 cloth pages bound together with a nylon cord at one side. Each page has a sewn on felt number with corresponding illustration. Flat textile figures, such as pigs, frogs, etc. are attached to each page by velcro squares. The "Learn to Count" chart, is a textile wall hanging, measuring approximately 55 inches wide and 36 inches long. Four nylon loops attached across the top are used for hanging. Three formats are displayed for teaching a child the concept of counting. Felt numerals, shapes and velcro strips are sewn onto the chart. Small stuffed articles such as stars, fish and apples are color coded to assist in the counting process. For example, five pink stars may be placed on shapes and boxes which are identified by the numeral 5 stitched in pink. The final article, "My Alphabet Tree", is also a textile wall hanging measuring approximately 55 inches wide and 36 inches long. Four nylon loops attached across the top are used for hanging. Textile and felt are used to create the background scene of a large tree, clouds, birds and caterpillar. On one side of the scene are four rows of pockets to hold the letters of the alphabet. Each pocket has a sewn on illustration. The idea is to insert the correct letter in each pocket, as putting the letter F in the pocket displaying a fish, etc. The tree has sewn on velcro squares for various placement of the letters to form words. Your samples are being returned as requested. The applicable subheading for the above described textile educational toys 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. Articles classifiable under subheading 9503.90.6000, 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