The tariff classification of a Sea Friends Stencil Set from China

NY M87825 November 7, 2006 CLA-2-95:RR:NC:2:224 M87825 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Ms. Lisa Shafran Mattel, Inc. 333 Continental Blvd. El Segundo, CA 90245-5012 RE: The tariff classification of a Sea Friends Stencil Set from China Dear Ms. Shafran: In your letter dated October 27, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is identified as a Sea Friends Stencil Set, toy number L1074. The item is designed as a bath time toy and it will be comprised of the following components: a stuffed Elmo toy outfitted in a diver suit and diving accessories, 3 stuffed sea creatures, and a mesh net for catching the sea creature toys. Additionally, the set includes plastic sea themed stencils and soap crayons that may be used to trace the stencil designs onto the bathtub. The sample will be returned, as requested by your office. The product is sold and marketed as a set and it will also be considered a set for the purposes of the tariff. 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 product will determine the classification of the set. The stuffed toys of the set impart the essential character to the set. Therefore, the applicable subheading for the Sea Friends Stencil Set, toy number L1074, 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). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.0000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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