CLA-2-94:S:N:N6:349 811956
Mr. Joseph J. Kenny
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860
RE: The tariff classification of an activity bolster from Hong
Kong.
Dear Mr. Kenny:
In your letter dated June 16, 1995, on behalf of Summer
Infant Products, Inc., you requested a tariff classification
ruling.
The submitted sample referred to in your letter as the "Lean
On Me Activity Bolster" style number 4100, is considered a
cushion. The cushion is made of a solid piece of foam which is
covered with 65 percent polyester and 35 percent cotton woven
fabric. The fabric is printed in a bright safari motif. It is
U-shaped and has an opening in the center where a child can sit
or kneel. Affixed to the top portion are a number of toys which
include a plastic cup, brightly colored rings, a butterfly, a
textile book, plastic mirror, and a noisemaker. On the sides are
two mesh pockets.
In your letter you expressed the belief this item, an
activity center, is a toy classifiable under subheading
9503.90.0030, HTS, and as such would be duty free. Please note,
for a product to be considered a toy, it's primary function must
be to amuse. However, the toys provided with the bolster would
do so only for very young children who generally can not crawl
and can not hold objects in their hands. Once a child could
crawl, as the baby pictured in the submitted brochure, it is
unclear as to why they would stay in such a confined space.
Also, they would be frustrated by the fact that the toys are
attached to the product and cannot be stretched to place them in
their mouth (i.e. the teething ring) or be played with away from
the product. If the product provides amusement, it would do so
only to the youngest ages it is marketed to. Therefore, during
its functional life, the primary use of this product is not to
amuse.
The applicable subheading for the cushion will be
9404.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for mattress supports; articles of bedding
and similar furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with springs or
stuffed or internally fitted with any material or of cellular
rubber or plastics, whether or not covered: other: pillows,
cushions and similar furnishings: other. The rate of duty will
be 6 percent ad valorem.
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,
Jean F. Maguire
Area Director
New York Seaport