The tariff classification of a girl's pajama bag/clock fromChina.

NY 860929 March 7, 1991 CLA-2-:91:S:N:N3G:344 860929 CATEGORY: Classification TARIFF NO.: 9105.91.80 Mr. Richard Baldassarre RJB International, Ltd. 630 Marlow Drive York, Pennsylvania 17402 RE: The tariff classification of a girl's pajama bag/clock from China. Dear Mr. Baldassarre: In your letter of January 10, 1991, which was received in this office on February 28, 1991, you requested a tariff classification ruling on a girl's pajama bag/clock. The submitted sample, P.J. Party Time, is a girl's textile pajama bag with a built in quartz analog, battery-powered clock with a Japanese-made movement. The clock is assembled in China. The clock's round plastic case is bordered with a padded yellow textile fabric. The face of the clock depicts two big blue eyes and a one-toothed smile. The pink hour, minute and second hands are situated in the "nose" area of the face. Sewn onto the sides of the clock are "arms" which are stuffed with textile material and covered with a pink and white polka dot fabric, with white eyelet trim at the "wrists." The "hands" are stuffed with textile material and covered with a pink fabric. Attached to the bottom of the clock are "legs" stuffed with textile material and covered with a blue, pink, white and green flowered fabric, with white eyelet trim at the "ankles." The "feet" are stuffed with textile material and covered with a pink textile. Sewn onto the top of the clock are two "alarm bells" also stuffed with textile material and covered with yellow fabric and topped with pink textile bows. Encircling the back of the clock is a textile stuffed tubular shaped support covered with nylon fabric. The nylon fabric is covered with the same material which covers the "legs." Attached to this support is a bag of the same material which covers the exterior of the support. The bag has a flat 1/2" wide braided double drawstring closure which attaches to the top of the clock by means of a velcro-type fastener to serve as the bag's handle. The bag is designed for use as a child's pajama bag for overnight travel, while the clock can serve as a wall clock to be hung by the bag's handle or set on a shelf or table. The sample pajama bag/clock is a composite article that prima facie appears to be classifiable under two headings--4202 and 9105. However, in keeping with General Rule of Interpretation (GRI) 3(a), because the two headings each refer to part only of the composite article, the two headings are regarded as equally specific in relation to the article. GRI 3(b) requires that composite goods consisting of different materials or made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. We have concluded that the textile pajama bag and the clock are equally essential components of the sample and neither pajama bag nor clock imparts an essential character to the composite article. Therefore, the article is not classifiable by reference to GRI 3(b). GRI 3(c) states: "When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration." Accordingly, the applicable subheading for the pajama bag/clock will be 9105.91.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other clocks: other: other. The rate of duty will be 30 cents each plus 6.9% on the case plus 5.3% on the battery. The textile bag, as part of a composite article classifiable in subheading 9105.91.80, HTS, is not subject to any quota or visa requirements. 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