The tariff classification of the "10 Little Monkeys" book, "Mamas and Babies" book and game, "Just Like My Mommy" magnetic dress-up book and "In the Rainforest" book and puzzle from China

N087081 January 5, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 9504.90.9080; 4903.00.0000 Mr. Ken Ayoub Innovative Kids 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of the “10 Little Monkeys” book, “Mamas and Babies” book and game, “Just Like My Mommy” magnetic dress-up book and “In the Rainforest” book and puzzle from China Dear Mr. Ayoub: In your letter dated December 7, 2009, you requested a tariff classification ruling. Samples of four products were received with your inquiry. The “Just Like My Mommy” magnetic dress-up book consists of a 20 page book that has a built-in drawer that contains 3 sheets of magnetic outfits designed for the girl from the book’s story. A child can dress the girl in many combinations of outfits using the 60 magnetic cut out clothes that adhere to the image of her on the last page of the book, which is magnetic. The appropriate age for the dress-up book is 6 years of age and up. The “In the Rainforest” book and puzzle is comprised of a 10 page paperboard book for beginning readers and a 20 piece paperboard puzzle that depicts the rainforest scenes in the book. The book/puzzle is designed for children 3 years of age and older and is put up together for retail sale in a printed paperboard box. The “Mamas and Babies” book and game set consists of a 10 page paperboard book for beginning readers and 20 illustrated memory match cards that are printed with the same animals theme as the book. The play of the game helps develop reading skills as well as sorting and matching skills. The book/game is appropriate for children of 3 years of age and older and is put up together for retail sale in a printed paperboard box. The book titled “Poke-A-Dot! 10 Little Monkeys” is a 20 page hardcover book designed to teach counting skills. The paperboard pages are printed with the childhood rhyme “Ten Little Monkeys.” The pages feature illustrated monkeys with open, die-cut centers (bellies) that are filled with plastic to create a “click-to-count” sound when the buttons are pushed through the die-cut holes. The book is designed for children from ages 3 to 6 years old. The samples will be returned as requested. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. Since no single component (the book or the toy cutouts) of the composite article titled “Just Like My Mommy” imparts the essential character, it will be classified in accordance with GRI 3 (c). Since the tariff heading for other toys (9503) appears last in numerical order among the competing headings (toys and books), which equally merit consideration, the “Just Like My Mommy” magnetic dress-up book will be classifiable in Heading 9503. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. For the “In the Rainforest” book and puzzle, the items will be considered a set for tariff purposes. However, since the essential character of the set can not be determined, it will be classified in Heading 9503. When GRI 3 (c) is applied, the tariff heading for the puzzle (9503) appears last in numerical order among the competing headings (toys and book) which equally merit consideration. Similarly, this office has concluded that the essential character of the “Mamas and Babies” book and game set can not be determined. It will be classified in Heading 9504, since, when applying GRI 3(c), the tariff heading for games (9504) appears last in numerical order among the competing headings (games and book) which equally merit consideration. The applicable subheading for the “In the Rainforest” book and puzzle and the “Just Like My Mommy” magnetic dress-up book will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the “Mamas and Babies” book and game will be 9504.90.9080, HTSUS, which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Other: Other: Other…Other.” The rate of duty will be free. The applicable subheading for the book titled “Poke-A-Dot! 10 Little Monkeys” will be 4903.00.0000, HTSUS, which provides for Children’s picture, drawing or coloring books. 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 James Forkan at (646) 733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division