CLA-2-95:S:N:N8:225 895309
9502.10.2000; 6307.90.9986
Ms. Jeanette Brick
Shelcore Inc.
120 Ethel Road West
Piscataway, N.J. 08854-5967
RE: The tariff classification of an activity blanket, toy animals, a doll and a mesh bag from China
Dear Ms. Brick:
In your letter dated March 1, 1994, you requested a tariff classification ruling.
Five articles were submitted with your inquiry. The first item, #04202, is called an "Activity Blanket". The article, is printed with pictures of the sun, rainbows, trees, fish and the like. The blanket measures 27 inches square. Play activities include a mylar mirror, a surface area containing plush, felt, satin and crinkle textures, a rattle inside a half moon, a squeaker inside a blue bird, a plastic hood sewn at one corner and a soft plastic teether attached by a ribbon to the edge of the blanket.
"Baby Cuddles", item #04200, is a soft stuffed doll measuring 12 inches in height. The doll is stuffed with traditional stuffing material throughout her body. The face is made of soft vinyl.
The next item, #02239, is simply called "Bag of Bath Toys". The product consists of a yellow vinyl duck, red whale, blue and white boat with sailor figure, floating ball with spinning bear inside and a fabric mesh bag. The bag is made of open work warp knit fabric with a plastic suction cup at each end. It measures approximately 11 1/16 by 12 1/2 inches. When combined, the items do not meet a particular need or carry out a specific activity. Therefore, the articles do not comprise a set for classification purposes and are separately classifiable.
Article #02204 is referred to as "Bath Time Dolphins". Made of plastic, the dolphins are permanently attached to a base which contains a water reservoir overhead. When the reservoir is filled, water spills out from the bottom and into the dolphins mouth. As
the dolphins fill they, in turn, empty into the tub. Attached to
the base are suction cups for easy mounting to the side of the bath.
Product #03406, "Bop-A-Saurus", is an inflatable bop bag having the three dimensional form of a dinosaur. The dinosaur measures 21 inches in height (inflated) and is weighted at the bottom for bounce back action.
The applicable subheading for the "Activity Blanket", item #04202 and the "Bath Time Dolphins", item #02204, will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for the "Baby Cuddles", item #04200, will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: stuffed. The rate of duty will be 12 percent ad valorem.
The applicable subheadings for the "Bag of Bath Toys", item #02239, will be as follows: the duck and whale - 9503.49.0020, HTS, which provides for toys representing animals or non-human creatures, the duty rate will be 6.8 percent ad valorem; the toy boat and floating ball - 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism, the duty rate will be 6.8 percent ad valorem; the sailor figure - 9502.10.4000, HTS, which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height, the duty rate will be 12 percent ad valorem; fabric mesh bag - 6307.90.9986, HTS, which provides for other made up articles... other: other, other, the duty rate will be 7 percent ad valorem.
The applicable subheading for the "Bop-A-Saurus", item #03406, will be 9503.49.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 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