The tariff classification of Holiday Floppy Friends from China

NY M83571 May 18, 2006 CLA-2-95:RR:NC:2:224 M83571 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Holiday Floppy Friends from China Dear Ms. Aldinger: In your letter dated May 10, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as follows: a 20-inch plush stuffed bear attached to a color-coordinated plush fabric gift bag with Seasons Greeting printed on the front. Two other styles have either Merry Christmas or Happy Holidays printed on the gift bag. The component material breakdown for the product is 50% acrylic plush, 20% polyester fibers, 15% other fibers, and 15% accessories. The “20 Inch Holiday Floppy Friends” is sold and marketed as a set and it will also be considered a set for the purposes of the HTSUS. 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 dictates the classification of the set. The stuffed bear portion of the item imparts the essential character to the product, therefore the applicable subheading for the “20 Inch Holiday Floppy Friends” set, item number 945975, 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. 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