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NY L89737




January 17, 2006

CLA-2-95:RR:NC:2:224 L89737

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Ms. Kathy Marlow
Shelcore Toys
347 Elizabeth Avenue
Somerset, NJ 08873

RE: The tariff classification of Musical Animal Stackers and Lil’ Book Buddies from China

Dear Ms. Marlow:

In your letter dated January 3, 2006, you requested a tariff classification ruling.

You are requesting the tariff classification on 2 products that are described as follows: Musical Animal Stackers, item #04272, and Lil’ Book Buddies, item #04270. The Musical Animal Stackers will be comprised of a musical holder and the toy animals that it holds. The Lil’ Book Buddies is a stuffed teddy bear that is holding a fabric picture book. The mini book is permanently attached to the bear. The attached book enhances the play value of the bear. The samples will be returned, as requested by your office.

The Musical Animal Stackers, item #04272, will be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different 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.

Noting GRI-3 (b), the component that gives the set its essential character would dictate the classification of the set. The toy animal portion of this particular set exemplifies the essential character. Therefore, the applicable subheading for the Musical Animal Stackers, item #04272, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creaturesparts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the Lil’ Book Buddies, item #04270, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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