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NY I80538




April 26, 2002

CLA-2-95:RR:NC:2:224 I80538

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a book and turtle puppet set from China.

Dear Mr. Hoffacker:

In your letter dated April 10, 2002, you requested a tariff classification ruling, on behalf of Sandvik Publishing Ltd., your client.

You are requesting the tariff classification on a product that is described as “Turtle Puppet Fun in the Tub (Splash, Splash)”. The product is actually a knit man-made fibers turtle puppet and a plastic book. The item is sold as a retail set that consists of the puppet and the book, both of which may be taken into the bathtub. The child plays with the turtle puppet, while following along in the book which is on the same subject (the turtle in the tub with children).

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is according to the terms and headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.

The imported merchandise, the turtle puppet and the plastic book, is considered a set for the purposes of the harmonized system. When the essential character of the set cannot be determined based on the principle of essential character, as in this instance, then classification is based on the harmonized tariff number that appears last in the Harmonized Tariff Schedule. The two competing classifications for the product are 4903.00 and 9503.49. Since the toy classification is last (9503.49), both parts of the set will be classified as a toy representing animals. The classification will be based on GRI 3 (c) for the product in question.

The applicable subheading for the turtle puppet/book set will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” 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 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,

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