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NY D81486




September 1, 1998

CLA-2-95:RR:NC:2:224 D81486

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503,49.0025; 6301.40.0020

Errol Cohen
WAY-2-GO L.L.C.
200 Fifth Ave., Suite 940
New York, NY 10010

RE: The tariff classification of a toy blanket holder and blanket from Taiwan.

Dear Mr. Cohen:

In your letter dated August 19, 1998, you requested a tariff classification ruling.

The merchandise consists of a plush toy designed to store a blanket. A child can play with the toy animal figure and then remove the blanket from the toy's torso compartment and use it as a comfort cover. Although we have not seen a final version of the product configuration, it is believed that the product will be a plush toy representation, in primarily tricot and nylon materials, of different animals including a dog, bear, cow, cat, pig and a duck. The blanket is made from synthetic knit fabric. It measures approximately 42 x 50 inches. The edges are finished with an overcast stitch and the top portion of the blanket is slightly napped.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

The subject article consists of two components: a blanket and a toy figure. No one heading of the HTSUSA fully describes this article. Therefore the article cannot be classified in accordance with GRI 1. Since the article is made up of two different components which, if imported separately, would be classifiable under two different headings of the tariff, we refer to GRI 3, the next appropriate GRI, to classify this combination good.

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 toy animal figure and the blanket fail to constitute a set for tariff purposes. Although these components meet the criteria of element (a) and possibly element (c), when put together the components do not share a common specific activity nor do they collectively address one particular need. Their only association is that they are sold together and combined at times. But the two items do not actually represent a common theme. The amusing toy figure offers fun play; the blanket warmth from the cold. They perform roles independently of each other. They do not equally address one particular need only. Having failed as a set in accordance with GRI 3(b), these components must be classified separately in the tariff.

The applicable subheading for the toy figure will be 9503.49.0025, HTSUSA, which provides for "Toys representing animals or non-human creatures and parts and accessories thereof: Other toys." The duty rate will be free.

The subheading for the blanket will be 6301.40.0020, HTSUSA, which provides for other blankets (other than electric blankets) and traveling rugs, of synthetic fibers. The rate of duty is 11.2 percent ad valorem.

The blanket falls within textile category designation 666. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 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 Tom McKenna at 212-466-5475.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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