The tariff classification of stuffed toys from China

NY C88450 June 19, 1998 CLA-2-95:RR:NC:SP:225 C88450 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 "Toy Tool Set" consists of three stuffed tools depicting a hammer, hand saw and wrench. The hammer contains a squeaker device and a rattle is located inside the hand saw and wrench. The assorted tools are displayed inside a soft textile covered container which has the words "Tool Box" sewn across the front. A fabric handle is sewn to the top lid which closes via hook and loop fastener material. This set is primarily intended for use by infants. The imitation tool box is designed to store and transport the stuffed toy tools with which it is sold. In your letter it is stated that the tool box also serves to complete the play theme of using tools and putting them away. The tools and their container are made of the same plush material (100% polyester) and match in color scheme. 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 stuffed tools are classified according to GRI 1 as other toys. In classifying the tool container, 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 container may be suitable for long term use, it will only be imported with its contents and not offered for sale separately. As the tool box has no known use other than to store and transport the stuffed 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 tool box will be classified with its contents in Chapter 95. Your sample is being returned as requested. The applicable subheading for the "Toy Tool 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