The tariff classification of a My Little Princess Book Set from China
Issued March 9, 2005 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 submitted descriptive literature and a product sample with your request. The subject merchandise is a My Little Princess Book Set, reference # PP292100. The representative sample book was sent in without printing, however the imported book will contain 10 printed and illustrated pages, as well as 2 color paperboard character shapes and color scenery at the end of the book. These paperboard characters are incorporated into the book and along with the scenic background will serve as a play environment for the mermaid and fish toys. The sample will be returned, as requested by your office. The My Little Princess Book kit is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the set (the My Little Princess Book Set, reference # PP292100) its essential character would dictate the classification of the item. The toy mermaid with brush, 1 fish and 1 crab, and the play environment portion of the item would together exemplify the essential character of the set. Therefore,
CBP rationale
the applicable subheading for the My Little Princess Book Set, item PP292100, 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: stuffed toys and parts and accessories thereof.
Full text
NY L82579 March 9, 2005 CLA-2-95:RR:NC:2:224 L82579 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a My Little Princess Book Set from China Dear Ms. De Silva: In your letter dated February 14, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is a My Little Princess Book Set, reference # PP292100. The representative sample book was sent in without printing, however the imported book will contain 10 printed and illustrated pages, as well as 2 color paperboard character shapes and color scenery at the end of the book. These paperboard characters are incorporated into the book and along with the scenic background will serve as a play environment for the mermaid and fish toys. The sample will be returned, as requested by your office. The My Little Princess Book kit is considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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. Noting GRI-3 (b), the component that gives the set (the My Little Princess Book Set, reference # PP292100) its essential character would dictate the classification of the item. The toy mermaid with brush, 1 fish and 1 crab, and the play environment portion of the item would together exemplify the essential character of the set. Therefore, the applicable subheading for the My Little Princess Book Set, item PP292100, 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: 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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