CLA-2-95:RR:NC:2:224 F81811
Elliah B. Cruz
L.E. Coppersmith, Inc.
2041 Rosecrans Ave.
Third Floor
El Segundo, CA 90245
RE: The tariff classification of a stuffed toy animal with an attached blanket from China.
Dear Mr. Cruz:
In your letter dated January 19, 2000, you requested a tariff classification ruling, on behalf of Sourcing 1000, Inc., the importer.
You are requesting the tariff classification on an item that is comprised of a stuffed toy that represents a lamb and a blanket that is sewn onto the lamb. When the blanket is not in use it fits into the body of the toy animal when placed into the zippered compartment of the toy. This item would be considered a composite good for the purposes of the Harmonized Tariff Schedule of the United States using the General Rule of Interpretation 3 (b).
The General Rule of Interpretation (GRI) 3 (b) states, in part, that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In this case the essential character of the composite good is imparted by the toy component of the item, therefore the item is classified as a toy representing an animal. The sample will be returned, as requested.
The applicable subheading for the stuffed toy with an attached blanket will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Stuffed toys and parts and accessories thereof…Stuffed toys.” 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 212-637-7015.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division