The main purpose of this legislation, known as the Educational Toy Tax Relief Act, is to prevent the government from imposing tariffs or duties on specific baby toy items. This is particularly relevant in the context of the International Emergency Economic Powers Act, which allows the President to impose such duties during national emergencies. Key provisions of the Act include a clear prohibition on the imposition of duties on certain baby toy items. This means that the President cannot impose tariffs on these products, and any existing duties that are currently in place must be removed.