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April 27, 1999

CLA-2-95:RR:NC:2:224 E80784

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Cindy Hazlett
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a plush stuffed animal attached to a picture frame from China.

Dear Ms. Hazlett:

In your letter dated April 16, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on a plush stuffed toy with a permanently attached picture frame. You have submitted two samples: the first is called Honey and is a female dog wearing pink bows holding a picture frame, while the second is called Sad Sam and is a male dog also holding a picture frame. Both items are stuffed plush toys representing dogs with attached picture frames. Honey is holding a heart picture frame and Sad Sam is holding a picture frame in the shape of a dog house. Each of these items is considered a composite good, since each 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 each of these cases, the essential character is imparted by the stuffed plush dog toy. Therefore, utilizing GRI 3(b), the essential character for each sample is the toy, and the whole item in each case is classified as a toy. Samples will be returned, as requested.

The applicable subheading for the stuffed animal attached to a 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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