CLA-2-95:R:N7:224 815078
Amir Rosenthal
Timex Corp.
Middlebury, CT 06762-0310
RE: The tariff classification of a combination stuffed toy/watch
from China.
Dear Mr. Rosenthal:
In your letter dated September 13, 1995, you requested a
tariff classification ruling.
The merchandise is described as a stuffed toy that sits
atop, and attached to, a strip of fabric approximately 1-1/2
inches in width that is designed to wrap around a person's wrist
and be secured by means of a Velcro attachment. Under the front
section of the stuffed toy is a digital watch that is fastened to
the strip of fabric that wraps around the wrist. The watch is
concealed beneath the front section of the toy and is revealed by
the wearer by lifting the front of the toy.
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRIs), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
The subject merchandise is made of two major components: a
stuffed toy animal figure and a watch. No one heading in the
tariff schedules covers both these componets 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 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. With this composite good, the toy animal figure is
the predominant feature in terms of size and visual appeal and
provides this merchandise with its essential character.
Consequently, the product is classifiable in Heading 9503,
HTSUSA, which provides for toys of all kinds.
The applicable subheading for the combination toy/watch will
be 9503.41.0010, HTSUSA, which provides for "Toys representing
animals or non-human creatures...: Stuffed toys and part and
accessories thereof." The rate of duty will be free.
This ruling is being issued under the provisions of Section
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 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division