The tariff classification of textile educational materials manufactured in the Philippines

PD D80336 July 24, 1998 CLA-2-95:D:C:DO3 D80336 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Rose Marie del Rosario P.O. Box 40-3693 Miami Beach, FL 33140 RE: The tariff classification of textile educational materials manufactured in the Philippines Dear Ms. del Rosario: In your letter dated July 16, 1998, you requested a tariff classification ruling. You provided three samples of textile articles and a colored sheet showing four additional articles. One sample is a textile book titled "My ABC's." The book is composed of textile pages having one letter of the alphabet, a word using the letter which describes an object, and a picture of the described object. Another sample is a textile book with a handle and zipper. "My Book Of Opposites" is shown on the cover of the book. Inside the book are four pages, each page having opposite objects with Velcro attachments so that the object can be removed and reattached. Included on the page is a brief phrase such as "front and back" and a word describing the object. The third sample is a textile circle, with the wording "How To Count", divided into pie-shaped sections running from 1 through 10. Each section has a number, a number of objects corresponding to the number, and a word representing the objects. All of the objects have Velcro attachments so that the object can be removed and replaced. The printed sheet has a picture of four different banners made of textile. One banner has an applique of Noah's Ark with ten different removable animals. One has a sunflower clock with moving hands, two pockets for numbers and weather symbols, a sun, bees carrying color banners, and day and month labels. Another, with the wording "My Calendar", has numbers, day and month labels, a clock with moving hands, and labels such as "Windy", "Sunny", and "Cloudy." Each group of labels has its own storage pocket. The last banner, "Under The Sea", has numbers sewn to the banner. Each number has a unique sea creature equal in number to the number. All of the symbols, numbers, animals and labels have Velcro attachments so that the article can be manipulated by a child. All of the articles are used as educational toys designed to amuse and teach small children basic educational concepts. The applicable subheading for all of the forgoing articles is 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, other, other toys and models. This classification is free of duty. The sample has been returned under separate cover. 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, David F. Greenleaf Port Director Dallas/Ft. Worth