The tariff classification of a play mat from Hong Kong

NY E86108 September 20, 1999 CLA-2-95:RR:NC:SP:225 E86108 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Mr. Kris Sutton Charles M. Schayer & Co. 3839 Newport Street Denver, CO 80207 RE: The tariff classification of a play mat from Hong Kong Dear Mr. Sutton: In your letter dated August 3, 1999, received in this office on August 18, 1999, you requested a tariff classification ruling on behalf of Lakeshore Learning Materials. A sample of the “Sensory Path” play mat was submitted with your inquiry. The article consists of seven, hexagon shaped, textile panels. Each panel is composed of solid foam that is covered in textured fabrics. The panels link together via hook and loop fastener tabs attached on three of its six sides. The directions offer six different manners in which the pieces may be arranged on the floor. It is suggested that, as an infant crawls over the panels, they will be entertained by the various textured surfaces and bright colored fabrics. The textured surfaces include corduroy, smooth vinyl, nubbed fabric, plush, crinkle and more. The set of panels are packaged together in a clear plastic, hexagon shaped, carrier. The carrier has a fabric handle strap sewn across the top and a partial side opening that permits insertion of the panels. Due to its construction, it is considered a container that is specially shaped or fitted to contain the articles with which it is imported and sold. The applicable subheading for the “Sensory Path” play mat will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division