CBP Ruling J80478 — The tariff classification of FM Radio Pets from China.

Tariff classification

Headings: 9503

GRI rules applied: GRI 3

Product description

You are requesting the tariff classification on a product that is described as FM Radio Pets. The item is designated as item number 860. The FM Radio Pets are miniature plush toy characters which have FM headset radios built into them. The paws of the character control the radios. You have not requested the return of your sample. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The FM Radio Pets product is considered a composite good for tariff classification purposes. No component imparts the essential character, so the composite good would be classified in accordance with GRI 3 (c). In this component good, the heading for toys appears last in numerical order among the competing headings which equally merit consideration.

CBP rationale

The applicable subheading for the FM Radio Pets, item number 860, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other.

Full text

NY J80478 February 7, 2003 CLA-2-95:RR:NC:2:224 J80478 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Michael Gertler E&G Concepts Inc. 751 Pelhandale Ave. Pelham, NY 10803 RE: The tariff classification of FM Radio Pets from China. Dear Mr. Gertler: In your letter dated January 18, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as FM Radio Pets. The item is designated as item number 860. The FM Radio Pets are miniature plush toy characters which have FM headset radios built into them. The paws of the character control the radios. You have not requested the return of your sample. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may 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 article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The FM Radio Pets product is considered a composite good for tariff classification purposes. No component imparts the essential character, so the composite good would be classified in accordance with GRI 3 (c). In this component good, the heading for toys appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the FM Radio Pets, item number 860, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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