The tariff classification of stuffed toys from China

NY C88449 June 19, 1998 CLA-2-95:RR:NC:SP:225 C88449 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Cindy Hazlett Applause Inc. 6101 Variel Avenue P.O. Box 4183 Woodland Hills, CA 91365-4183 RE: The tariff classification of stuffed toys from China Dear Ms. Hazlett: In your letter dated May 27, 1998 you requested a tariff classification ruling. The article, called a "Toy Purse Set," consists of three stuffed toys inside a textile container resembling a small purse. The toys include a rattle that depicts a comb, a heart shaped mirror containing a squeaker and keys that crinkle on a plastic ring filled with beads. The infant styled toys are of the same soft fabric as the purse (100% polyester). A textile handle is sewn across the top of the purse which is designed to both store the infant toys and to serve as an imitation play purse. The purse and its components are part of the play activity of imitating mommy. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...," and then, if the headings and notes do not otherwise require, in accordance with the remaining GRIs, taken in order. The toy rattle, mirror and squeaker are classified according to GRI 1 as other toys. In classifying the play purse, however, we refer to GRI 5(a) which provides for: "Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character." Although the play purse may be suitable for long term use, it will only be imported with its contents and is not offered for sale separately. As the item has no known use other than in play activity and in storing the infant toys, this office finds the container to be "of a kind normally sold with" its contents. Having satisfied the requirements of a GRI 5(a) container, the toy purse will be classified with its contents in Chapter 95. Your sample is being returned as requested. The applicable subheading for the "Toy Purse Set" will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division