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March 30, 1999

CLA-2-95:RR:NC:2:224 D89853

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Lisa Y. Vega
Walt Disney Attractions, Inc.
Post Office Box 10000
Lake Buena Vista, FL 32830-1000

RE: The tariff classification of a Disney plush toy with picture frame from China.

Dear Ms. Vega:

In your letter dated March 23, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a plush stuffed toy with a permanently attached picture frame. The submitted sample represents the Mickey Mouse character. There are five additional styles which in turn depict the following characters: Minnie Mouse, Goofy, Pluto, Winnie the Pooh and Tigger. Each will stand about 13 inches in height and will include a plush holder for a 3" x 5" picture. This item is considered a composite good, since it is both a toy and a picture frame. A composite good, made up of different components, which cannot be classified by reference to GRI 3(a), shall be classified as if it consisted of the component which gives it its essential character, as per GRI 3(b). In this case, the essential character is imparted by the stuffed plush character toy (in the instant case: Mickey Mouse). Therefore, utilizing GRI 3(b), the essential character is the toy, and the whole item is classified as a toy. Sample will be returned, as requested.

The applicable subheading for the plush toy with attached picture frame will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts and accessories thereof...Stuffed toys.” The rate of duty will be free.

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 Tom McKenna at 212-637-7015.

Sincerely,

Robert B. Swierupski
Director,

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