The tariff classification of a "Teddy Gram in a Bottle", item TGIB42-a, from China.

NY J82168 March 10, 2003 CLA-2-95:RR:NC:2:224 J82168 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Richard Wadiri Naito Design Intl. Co., Ltd. 900 Livingston Avenue North Brunswick, NJ 08902 RE: The tariff classification of a “Teddy Gram in a Bottle”, item TGIB42-a, from China. Dear Mr. Wadiri: In your letter dated March 5, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a “Teddy Gram in a Bottle”, item TGIB42-a. The article is actually a stuffed miniature bear in a clear PVC bottle holding a lined piece of paper. The piece of paper is tied with a ribbon and the teddy bear’s neck is also adorned with a ribbon. The bear is constructed of a 100 % polyester shell with 100 % polyester fiber stuffing. The eyes, nose and mouth of the bear are formed by black embroidery thread. The bear stands about 4 inches tall. The lined piece of paper (included in the bottle) is designed for personalization by the consumer of the whole product. Your sample will be returned, as requested by your office. 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. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component that 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. The “Teddy Gram in a Bottle”, item TGIB42-a, is considered a set for tariff classification purposes. The teddy bear component imparts the essential character to the set, so the set will be classified in accordance with GRI 3 (b). The applicable subheading for the “Teddy Gram in a Bottle”, item TGIB42-a, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. 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