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.


Jean F. Maguire
Area Director
New York Seaport