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 > 1999 NY Rulings > NY E86982 - NY E87037 > NY E87034

Previous Ruling Next Ruling
NY E87034




September 20, 1999

CLA-2-95:RR:NC:2:224 E87034

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0025

Machelle Blair
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a plush bear with radio function from China.

Dear Ms. Blair:

In your letter dated August 31, 1999, you requested a tariff classification ruling.

The merchandise is identified as Vendor Stock # 42506-110 and is a white, plush bear with radio function. The paws are dials and volume control. The radio has limited reception. The sample will be returned, as requested.

Classification of merchandise under the Harmonized tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the merchandise and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

In considering the classification of the plush toy bear with radio function we note that no one subheading fully describes the article. Therefore, the article cannot be classified in accordance with GRI 1. Since the article is made up of two or more components that if imported separately would be classified under different subheadings, we refer to GRI 3 to classify the bear and radio combination. In this regard we note that the individual components are classifiable as follows: the radio in 8527.19, HTSUS, and the toy bear in 9503.49, HTSUS.

GRI 3 (a) provides that a composite article is to be classified in the heading that provides the most specific description. Since the description of the various components is equally specific the bear with radio function cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the item under GRI 3 (b) that covers, among other things, composite goods.

Composite goods classifiable under GRI 3 (b) are classified as if they consisted of the component that gives them their essential character. Essential character may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

In considering all these factors we have concluded that the bear and radio components both play equally necessary roles and are equally essential to the item’s performance of the functions for which it was designed. Accordingly, we must refer to GRI 3 (c) which provides that when goods cannot be classified by reference to GRI 3 (a) or (b), they are classified in the heading (or subheading) that occurs last in numerical order among those that equally merit consideration in determining their classification.

Accordingly, by virtue of GRI 3 (c), the bear with radio function would be classified in the subheading that occurs last in numerical order among those that equally merit consideration, leading us to subheading 9503.49, HTSUS.

The applicable subheading for the plush bear with radio function will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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,

Previous Ruling Next Ruling

See also: