The tariff classification of a Thomas the Tank Movie Theater Storybook from China

N004342 December 21, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.90.0080 Ms. Irina Parker Avon Products Inc 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a Thomas the Tank Movie Theater Storybook from China Dear Ms. Parker: In your letter dated November 29, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Thomas the Tank Movie Theater Storybook; the designated item number for the product is PP363724. The item is composed of the following components: a toy projector with images on discs and a storybook whose theme is coordinated with the discs for the projector. The submitted sample is a Cars theme, not a Thomas the Tank theme, however the classification would apply to either scenario. The samples will be returned, as requested. In your letter, you refer to a previous binding ruling that classified a projector for children as 9008.30.00, HTSUS: a projector. However, the projector of that previous ruling was far more sophisticated in its operating system than the present projector, and the quality of the former projector was more substantial and durable. The projector at hand possesses the quality and degree of sophistication associated with a toy. The Thomas the Tank Movie Theater Storybook, item number PP363724, will 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration. Noting GRI-3 (c), the heading/subheading that occurs last in numerical order among those that equally merit consideration would dictate the classification of the set. The heading/subheading for other toys, the projector, occurs last in numerical order in the HTSUS among those that merit equal consideration. Therefore, the applicable subheading for the Thomas the Tank Movie Theater Storybook, item number PP363724, will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: other…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). 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. By law, the President cannot proclaim the implementation of these latter amendments in the HTS until a required 60–legislative -day, Congressional layover period is completed. We understand that the layover period has been completed. Accordingly, the recommended changes will become law after they are proclaimed by the President. The effective date of those changes will be specified in the Presidential proclamation. In addition, at that time, the United States International Trade Commission will post an updated electronic version of the 2007 HTSUS on its website, www.usitc.gov, and the Government Printing Office will publish a hard-copy version of the 2007 HTS. Once those changes are in effect, it is anticipated that your merchandise will be classified in 9503.00.00 HTSUS. Under the circumstances, this information 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