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NY J82431




April 4, 2003

CLA-2-95:RR:NC:2:224 J82431

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.49.0000;
4202.92.4500

Ms. Leigh Wang
The Disney Store, Inc.
101 North Brand Blvd.
Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of 4 Princess toys in a plastic case from China.

Dear Ms. Wang:

In your letter dated March 25, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on a product that is comprised of the following: 4 toys representing characters in Disney stories that are packaged and sold in a plastic case. There are 4 characters: Ariel, Tinkerbell, Jasmine and Cinderella. The case is a clear polyvinyl chloride (PVC) sheeting toiletry bag. The sample will be returned, as requested by your office.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “put up in sets for retail sale” means goods that: (a) consist of at least 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.

The product is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the Ariel and Tinkerbell toys will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. The rate of duty will be free.

The applicable subheading for the Jasmine and Cinderella toy figures will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls whether or not dressedother. The rate of duty will be free.

The applicable subheading for the clear plastic toiletry bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, toiletry bagsother: with outer surface of sheeting of plastictravel, sports and similar bags: other. The rate of duty will be 20 % ad valorem.

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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