The tariff classification of "Three Piece Easter Pals" from China
Issued October 28, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0000
Headings: 9503
Product description
You submitted descriptive literature and a product sample with your request. The subject merchandise is called the “Three Piece Easter Pals”, item #304830. The item is described as a coloring set. This consists of 2 textile eggs to color, 1 stuffed textile toy bunny to color, and 6 assorted color markers. The sample will be returned, as requested. For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The stuffed rabbit toy would exemplify the essential character. Therefore,
CBP rationale
the applicable subheading for the “Three Piece Easter Pals”, item #304830, 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.
Full text
NY L80334 October 28, 2004 CLA-2-95:RR:NC:2:224 L80334 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Three Piece Easter Pals” from China Dear Ms. Harmon: In your letter dated October 18, 2004, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is called the “Three Piece Easter Pals”, item #304830. The item is described as a coloring set. This consists of 2 textile eggs to color, 1 stuffed textile toy bunny to color, and 6 assorted color markers. The sample will be returned, as requested. For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The stuffed rabbit toy would exemplify the essential character. Therefore, the applicable subheading for the “Three Piece Easter Pals”, item #304830, 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
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