The tariff classification of a Bratz Mobile from Hong Kong.

NY I81244 May 10, 2002 CLA-2-95:RR:NC:SP:225 I81244 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Mr. Brian Rothmuller MGA Entertainment® 16730 Schoenborn Street North Hills, CA 91343-6122 RE: The tariff classification of a Bratz Mobile from Hong Kong. Dear Mr. Rothmuller: In your letter dated April 25, 2002, on behalf of ABC Int’l Traders, Inc., you requested a tariff classification ruling. The sample submitted, Item #254072, Bratz Mobile, is a plastic toy replica of a touring sedan automobile that measures approximately 3-1/2 inches in height x 6-1/2 inches in width x 16 inches in length. The automobile contains a horn that beeps, a working FM radio with volume control and “scan” capability, and dashboard switches to turn on headlights and tailights. The automobile also has fur covered bucket seats and steering wheel, front doors that actually open and wheels that move. The word “Bratz” is emblazoned in “chrome” on the side of the car. The Explanatory Notes (EN’s) of the Harmonized Commodity description and Coding System may be used to understand the language of the HTSUSA. EN IX states in pertinent part that: …Composite goods made up of different components shall be taken to mean … those in which components are attached to each other to form a practically inseparable whole … provided these components are adapted to one another and are mutually complementary and that together they form a whole which would normally be offered for sale in separate parts. It is the opinion of this office that the Bratz Mobile qualifies as a composite good. The components together form an inseparable whole that would normally be offered for sale in separate parts (radio, toy). GRI 3(b) states, in pertinent part, that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3a, shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criteria is applicable. EN VIII to GRI 3(b) states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Upon review of the descriptive literature for this item it is the opinion of this office that this does not have any single component which would be considered its essential character. Both the radio and toy have equal application and functional capability. Therefore classification will be in accordance with GRI 3(c). GRI 3(c) states that 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. The heading, which appears last in numerical order, is that of toys. Your sample is being returned as requested. The applicable subheading for Item #254072, Bratz Mobile, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division