Mr. E. J. Polanski
Dr. Ludington Toy Co. Inc.
P.O. Box 1395
Los Angeles, Ca. 90078
RE: The tariff classification of baby toys, a crib bumper and a
stuffed animal from Taiwan and Hong Kong.
Dear Mr. Polanski:
In your letter dated March 27, 1990, you requested a tariff
Submitted with your inquiry were samples of seven nursery
toys and accessories. The first sample is a 31 inch stuffed toy
snake. The outer shell of the snake is composed of a variety of
different fabrics to stimulate the baby's tactile senses. The
second sample is a 23 x 31 inch activity blanket. The blanket is
measured off in squares with different designs in the squares.
Designed to catch the attention of a baby, one side has all the
squares filled with pictures or designes in black and white, and
the other side has colorful pictures of baby toys, household
articles and a mirror. Within the fabric of the quilt are two
squeeker mechanisms and a rattle.
The third item is a 9 x 59 1/2 inch crib bumper. The
article is decorated on both sides in a similar configuration to
the activity blanket. However, this is a fully functional
article designed to protect children from crib bars while the
activity blanket has no real function as a blanket. The fourth
item is a package of two jumbo stuffed toy rings composed of
different textile materials. The fifth item is a set of three
stuffed blocks with different patterns and textile materials on
The sixth item is a mirror flower. The four petaled flower
has a mirror in the center with a picture of a face on the other
side. All of the petals are composed of different textile
materials reflecting different textures for the baby to touch.
Additionally, one of the petals has a squeeker mechanism inside
to provide audio stimulation for the baby. The final item is a
large, plastic inflatable barrel known as a roller. The outside
of the barrel has colorful shapes and pictures painted on opaque
stripes. Additionally, there are transparent stripes to allow
the child to see the colorful rattle balls inside.
In your letter you state that it is your belief that with
the exception of the crib bumper all the articles listed would be
classifiable in subheading 9503.41.1000 of the Harmonized Tariff
Schedule of the United Staes (HTS), which provides for stuffed
animals or non-human creatures. We do not agree. With the
exception of the snake, none of these articles are stuffed
animals or creatures of any type. The roller, for that matter,
is not even stuffed. These other articles are simply toys for a
baby and classifiable as such.
The applicable subheading for the activity blanket, the
rings, the mirror flower and the roller 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 duty rate will be 6.8 percent ad valorem.
The applicable subheading for the crib bumpers will be
6307.90.9050, Harmonized Tariff Schedule of the United States (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 blocks will be
9503.30.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for toy building blocks, bricks and shapes.
The duty rate will be 6 percent ad valorem.
The applicable subheading for the stuffed snake will be
9503.41.1000, Harmonized Tariff Schedule of the United States
(HTS), which provides for toys representing animals or non-human
creatures: stuffed toys. The duty rate will be 6.8 percent ad
Articles classifiable in HTS subheading 9503.41.10000, are
eligible for duty free consideration in HTS subheading 9902.95.02,
if imported on or before December 31, 1990.
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
Jean F. Maguire
New York Seaport