The tariff classification of a Puppet Quilt Set from China

NY M80332 February 27, 2006 CLA-2-95:RR:NC:2:224 M80332 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Dawn Lasanske Pocket Quilts, LLC N76 W16347 Sherwood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a Puppet Quilt Set from China Dear Ms. Lasanske: In your letter dated February 7, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Puppet Quilt set. It is comprised of the following components: a textile quilt/wall hanging that is specially constructed to hold the animal puppets, 6 plush animal puppets representing a bear, a horse, a cow, a pig, a dog, and a lamb, and story starter cards themed for the 6 animal puppets. The quilt has the names of the animal puppets embroidered on the pockets (bear, horse, etc.). This office views the product as an interactive toy set because the quilt, toys and story starters are designed, and coordinated, for the amusement of young children. The item 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 imparts the essential character to the set would dictate the classification of the set. Therefore, the applicable subheading for the Puppet Quilt set, no style number indicated, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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