The tariff classification of "Circus Puppets" from China

NY L87714 October 6, 2005 CLA-2-95:RR:NC:2:224 L87714 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Roberta Jalbert Hearth Song P.O. Box 619 Madison, VA 22727 RE: The tariff classification of “Circus Puppets” from China Dear Ms. Jalbert: In your letter dated September 16, 2005, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as “Circus Puppets”; no style number is indicated for the item. The product consists of an apron and 5 animal puppets. The apron, constructed wholly of cotton, serves as a portable puppet theater either when worn by a child or when the apron is attached to the back of a car seat during travel. The five animals depicted by the puppets are as follows: a dog, an elephant, a frog, a lion, and a monkey. The toy animal puppets are constructed of the following textile materials: cotton, polyester, and acrylic. The “Circus Puppets” (no item number) will be sold and marketed as a set, and the product will also be 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 its essential character would dictate the classification of the set. The animal puppet part of this particular set exemplifies the essential character. Therefore, the applicable subheading for the “Circus Puppets” 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 garment (the apron portion of the set) falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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