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NY K80850




December 19, 2003
CLA-2-95:RR:NC:2:224 K80850

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.49.0000

Mr. Kevin Rains
Wabi, Inc
2682 Bishop Drive
Suite 212
San Ramon, CA 94583

RE: The tariff classification of a teddy bear that records messages from China and Mexico

Dear Mr. Rains:

In your letter dated December 5, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Wabi Buddy, a 15 inch bear that comes in 3 styles: a brown bear, a polar bear and a panda bear. Inside each bear there is technology that enables it to receive, via radio frequency transmission, voice messages and pre-recorded stories, songs, lullabies, nursery rhymes and educational content. These voice messages and pre-recorded content are sent to, or already reside on, our servers. If the bear is within 150 feet of the base station (included with the bear), it periodically sends a signal to the base station to dial an 800 number and check the server for messages. The child simply presses the “a” or “b” on the bear’s Wabi badge (on its chest) to hear the messages or content. You have not requested the return of your sample.

The item, the Wabi Buddy, is made up of two components: a toy representation of a bear and a device that allows the user to record and hear messages via radio frequency transmission. No one heading in the tariff schedule covers both these components in combination; GRI 1 cannot be used as a basis for classification. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Wabi Buddy to be a composite good with the essential character imparted by the toy bear portion of the item. The entire item will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b), as other toys representing animals.

You were previously advised that the correct classification of the product was HTS 8527.13.6080. However, based on the configuration of this article, the radio portion does not impart the essential character to the whole item, therefore HTS 8527.13.6080 is not applicable.

The applicable subheading for the Wabi Buddy Bear will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...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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