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NY N014320




July 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Joseph R. Hoffacker
Barthco International Inc.
5101 S. Broad Street
Philadelphia PA 19112-1404

RE: The tariff classification of a Valentine Love Kit from China

Dear Mr. Hoffacker:

In your letter dated July 13, 2007, you requested a tariff classification ruling on behalf of Big Lots Stores, Inc.

The article under consideration is identified as “Valentine Love Kit,” item number 70055. The kit contains a textile eye mask, textile garter, and a novelty plastic pair of handcuffs. All the items are ornamented with red artificial feathers. The sample of the item will be returned at your request.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. Customs believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Legal Note 4 of Chapter 95 states, in pertinent part, the following:

Heading 9503 applies to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.

The ENs to heading 9503 state, in pertinent part, the following:

Collection of articles, the individual items of which if presented separately would be classified in other headings in the Nomenclature, are classified in this Chapter when they are put up in a form clearly indicating their use as toys.

The defining purpose of the “Valentine Love Kit” is to promote amusement and a sense of fun that is of the type normally derived from items we commonly recognize as toys. The combination of the interrelated components of the kit has the essential character of toys.

Accordingly, the applicable subheading for the “Valentine Love Kit” will be 9503.00.0080, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; 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,

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