CLA-2-95: D13 F82618
Ms Alice Liu, Import Manager
Atico International USA, Inc.
P O Box 14368
Ft. Lauderdale, Fl 33302
RE: The tariff classification of the “Baby’s Playmat” made in China.
Dear Ms. Liu:
In a letter dated January 12, 2000, received by U.S. Customs on February 2, 2000, you requested a tariff classification ruling on a “Baby’s Playmat”. A Sample was provided.
The sample, item #C03B-0062 is a multicolored stuffed play mat measuring thirty-five inches by thirty-five inches. The outer surface is described as a woven blended cloth 65% polyester and 35% cotton. The stuffing is polyester. The top of the sample play mat is decorated with a farmyard scene which includes a barn and various animals such as a cow, pig, lion, tiger, rabbit, elephant, bird and a bear. Some articles such as the clouds and elephant ears are sewn onto the mat giving them a 3-dimensional appearance. The door of the barn and elephant ears will make a crinkling sound when squeezed. The nose of the lion will squeak when pressed and a cloud will make a rattling noise. In one corner of the mat there is a mirror.
The applicable subheading for the “Baby’s Playmat”, item #C03B-0062 will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, reduced-sized (“scale”) models an similar recreational models, working or not; puzzles of all kinds, parts and accessories thereof; other, other toys and models. The rate of duty is 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.
Your sample will be returned under a separate cover.
Sincerely,
Jeffrey R. Walgreen
Port Director
Portland, Maine