The tariff classification of plush “Grinch” figure and a blanket from China

N339130 April 12, 2024 CLA-2-63:OT:RR:NC:N2:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020; 9503.00.0073 Ms. Donna Huggins Franco Manufacturing Co., Inc. 555 Prospect StreetMetuchen, NJ 08840 RE:  The tariff classification of plush “Grinch” figure and a blanket from China Dear Ms. Huggins: In your letter dated March 21, 2024, you requested a tariff classification ruling.  A sample was submitted with your request and will be retained. Style# A1319D, described as a Hugger Grinch, “Perfectly Grinchy,” is a retail set consisting of a stuffed “Grinch” plush character figure and plush blanket.  The “Grinch” figure has an outer surface of 100 percent polyester knit pile fabric and is stuffed with 100 percent polyester filling.  The figure, measuring approximately 12 inches in height and 10 inches in width, features a distinct head and a distinct body, without appendages.  The figure is designed for the amusement of children ages 3 years and older.  The blanket is composed of 100 percent polyester knit pile fabric.  The fabric is printed with the Grinch’s smiling face and a red dot pattern.  All of the edges are hemmed.  The throw blanket measures 48 X 58 inches.  The plush figure and throw blanket set are held together by plastic ties and a red ribbon and sold together at retail. You have suggested that the plush figure and blanket should be classified together as “ goods put up in sets for retail sale” under subheading 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), citing New York (NY) ruling N254272, dated June 20, 2014.  We disagree.  The instant article is more closely related to the items found in NY ruling N336678, dated December 1, 2023, and Headquarters (HQ) ruling H325768, dated December 22, 2023.  The instant set is distinguishable from the pillow and blanket set addressed in NY N254272 in that the plush figure, “Grinch,” does not have the characteristics of a pillow classified in heading 9404, HTSUS.  Based on the Grinch’s size and construction, the item is considered a plush toy classifiable in heading 9503, HTSUS.   General Rule of Interpretation (GRI) 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component that gives them their essential character.  According to the Explanatory Notes, the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, "goods put up in sets for retail sale" refers to goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings;(b) consist of products or 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 repackaging. Although the product is referred to as a set, the instant merchandise does not meet all of the qualifications of “goods put up in sets for retail sale.”  The articles meet set criterion (a); that is, they “consist of at least two different articles which are, prima facie, classifiable in different headings” and criterion (c), as they are put up in a manner suitable for sale directly to users without repackaging.  However, the plush figure, classified in heading 9503, HTSUS, and throw blanket, classified in heading 6301, HTSUS, do not meet criterion (b).  Due to the independent nature of the plush figure and blanket, the two items will be classified separately.  The product is not considered a set or composite good for tariff purposes since they are easily separated from one another and each may be used alone for distinctly different activities.  The applicable subheading for the plush knitted blanket, Style# A1319D, will be 6301.40.0020, HTSUS, which provides for “Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: Other.” The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the plush stuffed “Grinch” figure will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.”  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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division