The tariff classification of a toy and a flashlight from China.

NY H80113 April 20, 2001 CLA-2-95:RR:NC:2:224 G80113 CATEGORY: Classification TARIFF NO.: 9503.40.0000; 8513.10.2000 Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago IL 60666-0361 RE: The tariff classification of a toy and a flashlight from China. Dear Mr. Dorfman: In your letter dated March 22, 2001, you requested on behalf of LTD Commodities Inc. a tariff classification ruling on a product identified as Infrared Flash Bugs™ with Flashlight. The merchandise consists of a plastic toy in the stylized form of a bee or a ladybug packaged together with a flashlight. The 5½” x 5¼” x 3” battery operated toy cries out when lifted, moves in a forward and turning action and follows the beam of the flashlight in a dark room. The “AA” battery powered flashlight is 1¼ inch in diameter and 6½ inches long with adjustable light intensity. 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 Annotated (HTSUSA). 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 GRIs taken in order. The Infrared Flash Bugs™ set is a single retail package containing two components that are prima facie classifiable under two separate headings of the tariff. The toy is classifiable in heading 9503 of the HTSUSA and the flashlight in heading 8513, HTSUSA. GRI 3 applies when goods are put up for sale collectively but are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA 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 components here fail, in our opinion, to constitute a set for tariff classification purposes. They meet the criteria of element (a) and (c) but when put together do not share a common specific activity nor do they collectively address one particular need. Their only common association is that the toy reacts in some way to a beam of light emitted from the flashlight. The two components are not so inextricably involved with each other that they cannot perform independent roles. Their utility is not limited to their interaction. Having failed as a set in accordance with GRI 3(b), these disparate items must be classified separately. The applicable subheading for the plastic toy bug representation will be 9503.49.0000, HTSUSA, the provision for toys representing animals or non-human creatures and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the plastic flashlight will be 8513.10.2000, HTSUSA, which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 percent ad valorem. This ruling is being issued under the provisions of Section 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 Tom McKenna at 212.637.7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division