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NY 813594




September 13, 1995

CLA-2-95:S:N:N7:225 813594

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0030

Mr. James J. Kelly
Barthco International, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a "Book Buddy" toy from China

Dear Mr. Kelly:

In your letter dated August 10, 1995, received in this office on August 14, 1995, you requested a tariff classifi-cation ruling on behalf of your client The Running Press.

The sample submitted, "Book Buddy", is a soft textile book measuring approximately 6 1/2 inches square without its appendages. The book contains textile pages that are printed with pictures and words. The cover of the book is designed to depict a face with embroidered eyes and a mouth. A square fabric piece is sewn to the cover to represent a nose. The unique feature of this book is that it has stuffed arms and legs attached to the cover, thereby, forming a character "The Book Buddy". The back cover of the book is stuffed and contains an opening for the child to insert other small books which are not included.

Classification is based upon the General Rules of Interpretation (GRI). The "Book Buddy" is considered a composite good for classification purposes. Playing with the toy character has an equal amusement value to reading the book. An essential character determination cannot be made. Therefore, the item will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to

3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The two competing headings are: 4903.00.0000, which provides for children's picture, drawing or coloring books and 9503.90.0030 which provides for other toys (except models), not having a spring mechanism. By application of GRI 3(c) the heading which occurs last is the provision for other toys.

The applicable subheading for the "Book Buddy" will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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