The tariff classification of Story Grammar Markers from Hong Kong

NY H87191 February 5, 2002 CLA-2-95:RR:NC:SP:225 H87191 CATEGORY: Classification TARIFF NO.: 9503.90.0080; 6307.90.9889 Donna Waterman W. J. Norris Inc. 80 King Spring Road P.O. Box 3426 Windsor Locks, CT 06096-3426 RE: The tariff classification of Story Grammar Markers from Hong Kong Dear Ms. Waterman: In your letter dated January 17, 2002 you requested a tariff classification ruling on behalf of your client Totsy Manufacturing Company, Inc. The first item, SGM02 – Story Grammar Marker, consists of numerous components. The main figure consists of: a stuffed figure, one white hand, three yellow foam stars, a stuffed heart, two red foam sneakers, one blue foam sneaker, a mesh bag to hold the various pieces, and five green textile rings that look like barrel beads. Components for the Boy Character are: one orange hairpiece, one pink foam mouth and one pair of green foam eye glasses. Components for the Girl Character are: one black yarn hairpiece, one pink foam mouth and two foam eyebrows. Components for the Bunny Character are: two rabbit ears and one pink pompom nose. Components for the Dog Character are: two dog ears and one black nose. All of the above items are imported together. The main stuffed figure can be turned into a person, a creature, a boy, a girl, a bunny or a dog by adding the various supplied components. The product is positioned as an educational toy as it promotes interactive play during a storytelling event. The applicable subheading for SGM02 will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; Other: Other. The rate of duty will be free. The second item, #SGM01, Child Wrist Band, is a textile band that goes around the wrist. Hook-and-loop fastener strips secure it. It is to be used to hold the various components of the Story Grammar Marker, by hook-and-loop tabs, so they are readily available to place onto the figure. The third item, #SGM03, Adult Waist Extension, is also a textile band. The textile services as a tunnel for the elastic inside. Hook-and-loop fastener strips secure it. Its purpose is to hold the Story Grammar Marker figure by threading the waist extension through a loop on the back of the figure and securing the band around the waist. The applicable subheading for SGM01 and SGM03 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles, including dress patterns: Other Other:Other. The rate of duty will be 7 percent ad valorem. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division