The tariff classification of a toy bear with picture frame from China.

NY 809899 May 16,1995 CLA-2-95:S:N:N8:224 809899 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Lori Aldinger Rite Aid Corp PO Box 3165 Harrisburg PA 17105 RE: The tariff classification of a toy bear with picture frame from China. Dear Ms. Aldinger: In your letter dated May 5, 1995, you requested a tariff classification ruling. The merchandise is identified as a "Pretty-As-A-Picture Bear," item #96352. It consists of a seven inch plush stuffed toy bear packaged in a platform box with a 6 inch by five inch picture frame composed of fabric and plastic materials. The bear has a ruffled collar which is made of the same fabric used to cover the border of the picture frame. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order. The subject sample merchandise is a single retail package containing two components that are classifiable under two separate headings of the tariff. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The toy bear and picture frame fail to constitute a set for tariff purposes. These components meet the criteria of elements (a) and (c) but, when put together, the components do not share a common specific activity nor do they collectively address one particular need. Their only association is that they are sold as a gift set. Although somewhat connected by color scheme, the items do not actually represent a common theme. The amusing toy bear and the functional picture frame perform roles independent from each other. The items do not permit a concurrent or coordinated use. Having failed as a set in accordance with GRI 3(b), these disparate items must be classified separately. The applicable subheading for the stuffed toy bear figure will be 9503.41.0010, HTS, which provides for stuffed toys representing animals or non-human creatures. The duty rate is free. Your inquiry does not provide enough information for us to give a classification ruling on the accompanying picture frame. Your request for a classification ruling should include a breakdown of the fabric and plastic component materials of the picture frame by weight and value. 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