The tariff classification of a Fuzzy Bop’n Puppies Kit from China
Issued March 5, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.49.0000
Headings: 9503
GRI rules applied: GRI 1, GRI 3
Product description
You are requesting the tariff classification on an item that is described as a Fuzzy Bob’n Puppies Kit, item # 4743, comprised of the necessary supplies for painting and decorating a toy puppy. Your samples will be returned, as requested. The item, the Fuzzy Bop’n Puppies Kit, item # 4743, is made up of several components: 3 fuzzy toy puppies with bopping heads, 6 containers of paint, 3 pet tags, 1 black marker and 1 paintbrush. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be 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 Fuzzy Bop’n Puppies Kit item # 4743, to be a set with the essential character imparted by the toy puppy portion of the item. The entire item will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b).
CBP rationale
The applicable subheading for the Fuzzy Bop’n Puppies Kit, item number 4743, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures.
Full text
NY K83822 March 5, 2004 CLA-2-95:RR:NC:2:224 K83822 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of a Fuzzy Bop’n Puppies Kit from China Dear Mr. Maher: In your letter dated February 26, 2004, you requested a tariff classification ruling, on behalf of Roseart Industries, your client. You are requesting the tariff classification on an item that is described as a Fuzzy Bob’n Puppies Kit, item # 4743, comprised of the necessary supplies for painting and decorating a toy puppy. Your samples will be returned, as requested. The item, the Fuzzy Bop’n Puppies Kit, item # 4743, is made up of several components: 3 fuzzy toy puppies with bopping heads, 6 containers of paint, 3 pet tags, 1 black marker and 1 paintbrush. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be 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 Fuzzy Bop’n Puppies Kit item # 4743, to be a set with the essential character imparted by the toy puppy portion of the item. The entire item will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b). The applicable subheading for the Fuzzy Bop’n Puppies Kit, item number 4743, 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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