The tariff classification of a Nemo Bath Set from China.

NY J84613 May 23, 2003 CLA-2-95:RR:NC:2:224 J84613 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd. Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Nemo Bath Set from China. Dear Ms. Wang: In your letter dated May 6, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Nemo Bath Set, item # 27749. The set includes 4 plastic underwater creature toys that are packaged in a clear plastic carrying case. The case is made to resemble an underwater environment and as such would be considered part of a set, along with the fish. Your sample will be returned, as requested. 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 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. This office considers the Nemo Bath Kit to be a set for tariff classification purposes, with the essential character imparted by the toy fish portion of the set. The entire set will be classified in Chapter 95 of the HTS as other toys representing animals or non-human creatures. The applicable subheading for the Nemo Bath Set, item # 27749, 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