United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082704 - HQ 0082931 > HQ 0082715

Previous Ruling Next Ruling


HQ 082715


June 15, 1989

CLA-2 CO:R:C:G 082715 JBW 830655

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000; 9503.41.1000

Mr. Chuck Huettner
J. W. Hampton, Jr. & Co., Inc.
233 Broadway
New York, New York 10279

RE: Tariff Classification of "Baby Bear" Book and Stuffed Bear Figure

Dear Mr. Huettner:

Your letter of June 14, 1988, on behalf of F. W. Woolworth Co., addressed to our New York office, has been referred to this office for reply concerning the tariff classification of the merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample of the merchandise submitted consists of a stuffed figure of a bear, approximately 13 cm in height, that is covered with plush acrylic knit pile fabric and has plastic eyes. The sample also contains a 10-page, printed cardboard book titled "Baby Bear Goes to the Zoo." The book contains illustrations depicting the bear at a zoo and a minimal amount of text. These two items are packaged for retail sale in a cardboard display container.

ISSUE:

What is the proper HTSUSA classification for the bear figure and a book containing illustrations of the figure, both of which are packaged together for retail sale?

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) provide the legally binding rules of classification under the HTSUSA. GRI 1 provides that classification is determined first according to the terms of the headings of the tariff and any relative section or chapter notes, and then, if necessary, according to the remaining GRI's, taken in order.

The sample consists of a stuffed bear figure and a book. Heading 9503, HTSUSA, provides for toys representing animals. Heading 4903, HTSUSA, provides for children's picture books. Therefore, contained in a single retail package are two items that are classifiable under two separate headings. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) covers goods put up in sets for retail sale.

The first issue to be considered under GRI 3(b) is whether the items are put up in a set for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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.

The board book and stuffed figure packaged together fail to constitute a set. These items meet elements (a) and (c) above, but, when put together, do not meet a particular need or carry out a specific activity. The illustrations and the text of the book portray a group of bears at a zoo. The bears see the animals playing, feed the animals, and say "good-bye" to the animals. The book does not suggest any common play or activity with the accompanying figure. The figure merely provides a physical representation of a character in the book. Moreover, neither the book nor the bear figure can be characterized as an accessory to the other item, for neither item plays a subordinate role to the other. Thus, these items suggest no particular need or specific activity.

Having failed as a set, the goods must be classified separately under GRI 1. Therefore, the book should enter under subheading 4903.00.00, HTSUSA, and the bear figure should enter under subheading 9503.41.10, HTSUSA, as toys representing animals: stuffed toys.

HOLDING:

The "Baby Bear" figure and book, packaged together, do not constitute a set. These items are therefore classified separately. The bear figure is classified under subheading 9503.41.10, HTSUSA, as toys representing animals: stuffed toys. The illustrated book is classified under subheading 4903.00.00, HTSUSA, as children's picture, drawing, or coloring books.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: