The tariff classification of two toys: Pet Pal Rescue and Rollin Rattle Buddies from China

NY L89603 January 23, 2006 CLA-2-95:RR:NC:2:224 L89603 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.41.0000 Ms. Kathy Marlow Shelcore Toys 347 Elizabeth Ave. Somerset, NJ 08873 RE: The tariff classification of two toys: Pet Pal Rescue and Rollin Rattle Buddies from China Dear Ms. Marlow: In your letter dated January 3, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on 2 items that are identified as follows: Pet Pal Rescue, item number 83002 and Rollin Rattle Buddies, item #04275. The Pet Pal Rescue toy includes several components: toy veterinarian instruments, a toy puppy, and a toy ambulance. The Pet Pal Rescue is a toy set that encompasses the necessary toy pieces for a child to pretend to be a veterinarian. The Rollin Rattle Buddies toy is a stuffed toy animal, on wheels, that may be pulled by the attached string. The wheels are actually two detachable plastic rattles that turn when the toy is in motion. The rattles may also be used separately as rattles. The samples will be returned, as requested by your office. The Rollin Rattle Buddies, item 04275, is considered a composite good 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 stuffed toy animal portion of the Rollin Rattle Buddies (#04275) imparts the essential character to the item and the classification of the composite good would be based on that essential character determination. The applicable subheading for the Rollin Rattle Buddies will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the Pet Pal Rescue, item #83002, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys, put up in sets or outfits, 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