CLA-2-95:S:N:N3D:225 871382
Mr. M. Barry Levy
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: The tariff classification of a toy glove and ball set, and
rattles, from Indonesia, China and Korea
Dear Mr. Levy:
In your letter dated February 10, 1992, you requested a
tariff classification ruling on behalf of your client Prestige
Toy Corporation.
Three articles were submitted with your inquiry. The first
is referred to as style number 1191GL known as "Animal Head Glove
with Velcro Ball". The sample provided depicts the head of a
dragon like creature. The head is made of nylon taffeta and is
filled with poly fiber filling. Two VELCRO panels are sewn on
the upper and lower portions of the mouth. A squeaker is located
inside the upper mouth. An opening behind the head permits the
insertion of a child's hand to manipulate the mouth. The article
is sold with a soft stuffed ball having a napped outer surface.
The dragon glove is used as a mitt to catch the ball. The VELCRO
panels provide assistance in holding the ball in the creature's
mouth.
The second sample, style number 1191WR, is identified as
"Animal Head Wrist Rattle". The wrist rattle depicts an animal
head made of terrycloth material that is sewn to a fabric strip
with a VELCRO closure. The head is stuffed with poly fiber fill
and contains a plastic rattle. The animal's face is embroidered
on and the sample submitted has textile ears and an eyelet collar
attached. The fabric strip is used to secure the rattle to the
baby's wrist.
The final item, style number 9349RE, is called "Elephant
Round Rattle". The rattle, made of soft velour fabric, is
stuffed and constructed in the shape of a ring. Attached to one
side of the ring is the head of an elephant with large ears and a
trunk. The elephant's front feet appear to be clutching the
ring. Your samples are being returned as requested.
The applicable subheading for the "Animal Head Glove with
Velcro Ball" will be 9503.70.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for other toys, put up in
sets or outfits, and parts and accessories thereof: other: other.
The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the "Animal Head Wrist Rattle"
and the "Elephant Round Rattle" 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.
Articles classifiable under subheadings 9503.70.8000 and
9503.90.6000, HTS, which are products of Indonesia are entitled
to duty free treatment under the Generalized System of Prefer-
ences (GSP) upon compliance with all applicable regulations.
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