CLA-2-95:RR:NC:SP:225 H83448
Mr. Pablo Gomez
Feber International S.A.
Pol. Ind. Derramador
C/Albacete, s/n.Apdo.20
(03440) IBI (Alicante)
SPAIN
RE: The tariff classification of children’s toys and an infant swing from Spain
Dear Mr. Gomez:
In your letter dated June 29, 2001, received in this office on July 11, 2001, you had requested a tariff classification ruling.
The articles under consideration are illustrated in your 2001 catalog on file in this office. The “Activity Park”, item #000372, (page 2 of catalog), is a toy version of an outdoor recreation center for young children. The product consists of a plastic molded four-panel structure with a slide attachment. The slide reverses into a stairway and may also be used as a plank connecting two “Activity Park” units. The panel structure contains holes that a child may use as leverage in climbing.
The “Junior Slide”, item #960053, (picture submitted), is a home version of the kind of slide used in playgrounds. The item is made of molded plastic and has two steps up to the slide. The slide has three height levels at which it can be set. The product is designed for children one to five years of age.
The “Feber Activity Tree”, item #010024 (picture submitted), is a plastic molded play center for children. The product is designed like a tree with an open trunk that may be used to climb into and slide down on the opposite side. Underneath the slide, one may crawl through a small tunnel created by the tree trunk. Imitation branches on either side of the tree contain game-like activities. One side has a plastic basketball style receptacle with a small ball. The other side contains a keyboard that produces electronic sounds of animals. A hook juts out from the tree trunk in which children can play horseshoes. There are three toy balls and three plastic horseshoes included with the item. The article is marketed for children 18 months and up.
The “Junior Swing”, item #980181, (picture submitted), is designed for children six months of age and up. The swing is composed of a metal frame structure and a plastic molded seat that hangs from the top of unit. The seat features a safety bar and adjustable seat belts. The swing is manually operated and may be used indoors or out.
The “Feberhorse Rocker w/Sounds”, item #990326, (picture submitted), is a plastic molded ride-on horse for children 18 months and up. The horse has dual functions. In one mode, the horse is attached to a curved platform that rocks back and forth. When the horse is removed from the platform, it may be used as a ride-on toy in which the horse, whose legs have wheels, rolls across the floor as the child pushes off with its legs.
The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.
In the case of the subject articles, each is classified in accordance with GRI 1, except for the “Feberhorse Rocker w/Sounds”. This item is potentially classifiable under two headings, i.e., wheeled toys for children in 9501 and toys representing animals of 9503. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the good, the two headings are regarded as equally specific in relation to the article. This office finds that neither the rocker, nor ride-on mode is more significant than the other, thereby, impeding an essential character determination as directed by GRI 3(b). Therefore, we turn to GRI 3(c), which states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration." In this case, the last competing heading for the article is as toys representing animals of 9503.
The applicable subheading for the “Activity Park”, item #000372, “Junior Slide”, item #960053 and “Feber Activity Tree”, item #010024, will be 9503.90.0080, 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.
The applicable subheading for the “Junior Swing”, item #980181, will be 9401.80.4035, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: of rubber or plastics: other, outdoor: other: other. The rate of duty will be free.
The applicable subheading for the “Feberhorse Rocker w/Sounds”, item #990326 will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures and 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