United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N004406 - NY N004477 > NY N004437

Previous Ruling Next Ruling
NY N004437




February 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.60.2000

Marianella Tomasio
Innovative Kids
18 Ann Street
Norwalk CT 06854-2258

RE: The tariff classification of Magnetic Mixables books from China.

Dear Ms. Tomasio:

In your letter dated December 5, 2006, you requested a tariff classification ruling.

The merchandise is two books of the Magnetic Mixables Series titled “Funny Farm” and “A Princess Mess.” They consist of children’s storybooks each combined with 20 mix-and-match magnetic animal shapes that illustrate the plot of the story. The samples you provided will be returned at your request.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1 the remaining GRIs may then be applied.

The instant Magnetic Mixables are books in part only. They also comprise animal puzzle pieces from which over 100 comical animal configurations can be made. There is no specific heading in the tariff for a good consisting of these items combined together. Accordingly, they may not be classified solely on the basis of GRI 1.

Customs must use GRI 3 to classify the subject merchandise. Because the goods cannot be classified under GRI 3(a) or (b), GRI 3(c) offers a default classification: “under the heading which occurs last in numerical order among those which equally merit consideration.”

Consequently, the applicable subheading for the Magnetic Mixables books titled “Funny Farm” and “A Princess Mess” will be 9503.60.2000, HTSUS, which provides for “Other toysPuzzles and parts and accessories thereof: Other.” 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,

Previous Ruling Next Ruling

See also: