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NY F80596




December 27, 1999

CLA-2-95:RR:NC:2:224 F80596

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Joel K. Simon
Serko & Simon LLP
One World Trade Center
Suite 3371
New York, N.Y. 10048

RE: The tariff classification of a “Pokemon” picture holder from China.

Dear Mr. Simon:

In your letter dated December 16, 1999, you requested a tariff classification ruling, on behalf of Accessory Network Group, Inc., your client.

You are requesting the tariff classification on an item that is referred to as a “Pokemon” picture holder. The item consists of a “Pokemon” toy figure that measures about 3 ½ inches in height. A wire rod has been inserted through the center of the toy figure ending in a metal base at the inside bottom of the toy. The wire rod is finished with an alligator clip and holds a plastic pocket with a cardboard insert that reads “PUT YOUR FAVORITE PICTURE HERE”. The “Pokemon” toy is stuffed with 100 % polyester and the textile surface is 100 % polyester tricot.

The item is considered a composite good. The article components, adapted one to the other, are mutually complementary. Together they form a whole that would not normally be offered for sale in separate parts. Where there may be a market for the plastic frame as a separate article of commerce, the toy component has no practical value when sold independently and is not of the type usually sold separately at retail. Since the item is a composite good, it must next be decided which component imparts the essential character. The nature of the cartoon character, as a popular toy figure, contributes most to the finished product in terms of bulk, weight and value. The toy imparts the essential character of the article. Consequently, the article is classifiable in Chapter 95 as a stuffed toy.

The applicable subheading for the “Pokemon” picture holder will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Stuffed toys and parts and accessories thereofStuffed 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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