The tariff classification of a toy set from China and/or Canada

NY H81680 June 12, 2001 CLA-2-95:RR:NC:SP:225 H81680 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Brenda Plotnikoff ABB Creations 740 Westpoint Court Kelowna, B.C. Canada V1W 2Z4 RE: The tariff classification of a toy set from China and/or Canada Dear Ms. Plotnikoff: In your letter dated May 3, 2001, received in this office on May 15, 2001, you requested a tariff classification ruling. In lieu of samples a photograph and description of “Itchy’s Alphabet” were submitted for our review. The product consists of 5 stuffed toys that portray objects representing vowel letters. For instance, the stuffed apple represents the letter “a”, the elephant head stands for “e”, the inchworm is “i”, the octopus is “o” and the umbrella is “u” (a,e,i,o,u). The articles are made of textile materials and are stuffed with polyester fibers. They will measure anywhere between 3” and 5” with the exception of the inchworm, which will measure 12” in length. These stuffed toys will be packaged together and sold as a set. They are intended for use as a learning tool in teaching the vowels and their sounds. Although educational, these soft, cuddly, objects depict your basic stuffed toys that children will take great pleasure in amusing themselves with. The applicable subheading for “Itchy’s Alphabet” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free. We note in your letter that the apple, elephant, octopus and umbrella are made in China, while the inchworm is made in Canada. Please be advised that the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. §1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country(ies) of origin of the article(s). You may contact the local Import Specialist at the intended port of entry for further information on acceptable marking practices. 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