NY 862600: The tariff classification of textile toys and earmuffs from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                  NY 862600

May 14, 1991

CLA-2-95:S:N:N3D:225 862600  

CATEGORY:  Classification

TARIFF NO.: 9503.90.6000, 9503.70.6000, 6117.80.0035  

Mr. Po Siu
Jolly U.S.A., Inc.
8 Brookwood Drive
W. Berlin, N.J.  08091 

RE:  The tariff classification of textile toys and earmuffs from
     China 

Dear Mr. Siu:

        In your letter dated April 18, 1991, you requested a
tariff classification ruling.  

        Four samples were submitted with your inquiry.  The first
item, number 31419 is called "Alpha Blocks".  The blocks, made of
textile material, are sold in sets of three.  A picture is
depicted on each side of the blocks with the corresponding letter
of the alphabet.  In the center of the foam block is a chime
rattle.

     The second sample, item number 31625, is called "Jack-in-
Block".  The textile block unfolds into a picture of a clown with
various built in activities such as rattles, squeaks, crinkles
and a mylar mirror.  The article may be folded back into a block 
by means of "VELCRO" closures.

     The next item, number 71110, is called "Baby Soft Rattle".  
The rattle is found in the head of a nondescript animal having a
long neck which contains a squeaker.  The rattle comes in
assorted colors and styles, is made of a soft textile material
and is stuffed.        

     The final item, number 71215, is called "Ear Mutts".  The
ear muffs are expandable to fit all sizes.  They are made of a
combination of cotton, polyester and PVC.  Attached to the plush
portion of the muff is half of a black spotted dog with the other
half extending from the opposite muff. 

        The applicable subheading for the "Alpha Blocks" will be
9503.70.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys, put up in sets or outfits:
other: toy alphabet blocks.  The duty rate will be 6 percent ad
valorem.
     
        The applicable subheading for the "Jack-in-Block" and
"Baby Soft Rattle" will be 9503.90.6000, 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 "Ear Mutts" will be
6117.80.0035, HTS, which provides for other made up clothing
accessories: of man-made fibers: other.  The duty rate will be
15.5 percent ad valorem.

        The "Ear Mutts" fall within textile category designation
659.  Based upon international textile trade agreements, products
of China are subject to quota restraints and visa requirements.

     The designated textile and apparel category may be
subdivided into parts.  If so, visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.    

     Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked as permanently and conspicuously as the article will
permit.  Three of the samples submitted to this office (with the 
exception of the "Ear Mutts") were found to be not legally
marked.  The name of the importer "Jolly U.S.A." is located on
the box in numerous places.  "Made in China" is found only once
in the back of the box.  For legal marking, your country of
origin name must be in close proximity, directly above, below or
next to every "U.S.A." address.  Additionally, the letters in the
country of origin name must be as large or larger than those
showing a United States address.  As an alternative the "U.S.A."
may be obliterated entirely as done on the "Ear Mutts" package.
    

       
        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