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NY M85049




July 20, 2006

CLA-2-95:RR:NC:2:224 M85049

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17011

RE: The tariff classification of a “9 ½ Inch Love Message Puppy” from China

Dear Ms. Aldinger:

In your letter dated July 6, 2006, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The product that is described as a “9 ½ Inch Love Message Puppy”, item #946618, is comprised of the following: 1 felt tipped marker and 1 stuffed puppy. The marker is a standard black plastic felt tipped marker. The toy puppy is constructed of a PVC shell and filled with polyester stuffing. The sample will be returned, as requested.

The product is made up of two components as enumerated in the preceding paragraph. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis for 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.

The submitted merchandise will be sold and marketed as sets, and the “9 ½ Inch Love Message Puppy” will also be considered a GRI 3 (b) set for tariff purposes. The component that imparts the essential character to the product is the toy puppy portion of the product.

The applicable subheading for the “9 ½ Inch Love Message Puppy” set, item #946618, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals and non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. 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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