The tariff classification of a toy set from China

NY F80153 December 20, 1999 CLA-2-95:RR:NC:SP:225 F80153 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Leigh Smith US JHI Corporation 8612 Fairway Place Middleton, WI 53563 RE: The tariff classification of a toy set from China Dear Ms. Smith: In your letter dated November 16, 1999, received in this office on December 2, 1999, you requested a tariff classification ruling. A sample of the “Felt Fun Cactus Play Border,” number KT704, was submitted with your inquiry. The article consists of a polyester/acrylic border, felt squares and felt cutouts. The border is made with a double-sided adhesive backing, which allows for removal from walls without damage. The felt cutouts submitted depict figures from the Southwestern Pueblo Indian culture. The border portrays a desert scene and serves as the backdrop for application of the felt pieces, which may be repeatedly removed and reapplied. Multicolored fabric squares are also provided to allow the child to create their own designs. The product encourages a clean form of imaginative play on the wall. 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 . . . ” The Explanatory Notes represent the official interpretation of the HTS at the international level. GRI 3(b) defines "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. This letter assumes that all the components of the “Felt Fun Cactus Play Border” will be imported packaged together as a set for retail sale. Imported in this condition, the item is viewed as a toy set designed purely for amusement purposes. Please note, however, that should the components be imported separately in bulk, this ruling does not apply. . The applicable subheading for the “Felt Fun Cactus Play Border,” number KT704, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty in 1999 and 2000 will be free. For your information, the marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported goods. Please ensure that your product reflects the proper country of origin marking requirements. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division