The tariff classification of an activity toy from China

NY G87084 March 7, 2001 CLA-2-95:RR:NC:SP:225 G87084 CATEGORY: Classification TARIFF NO.: 9503.90.0000 Ms. Suzanna Langston Blue Ridge International Products Company P.O. Box 989 Freeport, FL 32439-0989 RE: The tariff classification of an activity toy from China Dear Ms. Langston: In your letter dated February 1, 2001, received in this office on February 7, 2001, you requested a tariff classification ruling. A sample of the “Road Show™ – Classic Version”, style 50055, was submitted with your inquiry. The article is an infant activity center designed to hang over the top of the front seat in a car. The product measures 12 ½” long by 17” wide and is composed of a fabric shell with polyurethane padding. It may be attached to the seat via textile straps with hook and loop fastener tabs or with safety pins that are included with the article. The padded center is printed in high-contrast vivid colors depicting generic characters. An acrylic mirror is incorporated into the unit, as well as, two protruding figures that jiggle. The item is intended to aid in development of eye coordination skills, while providing a stimulating and entertaining area for baby. The applicable subheading for the “Road Show™ - Classic Version”, style 50055, will be 9503.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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. 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