CLA-2-95:RR:NC:2:224 K89078
Ms. Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200
RE: The tariff classification of My Little Pony from China.
Dear Ms. Borges:
In your ruling request dated September 9, 2004, you requested a tariff classification ruling.
The merchandise is described as one style in a product line known as “My Little Pony”. The item in question is called “Let’s Go Strawberry Swirl”, and consists of a retail package that contains a plastic pony figure and accessories for the toy pony, including a purse that is used as a carrier to transport the pony. There are also two “magazines” (one for the child and a tiny one for the pony), and a brush for the pony’s mane and tail. The sample will be returned, as requested.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI), taken in order. When goods are prima facie classifiable under two or more headings or subheadings GRI 3 is applicable. GRI 3 provides in pertinent part that goods put up in sets for retail sale shall be classified as if they consisted of the component that gives them their essential character. We find that the essential character of the “Let’s Go Strawberry Swirl” pony and accessories is provided by the toy pony portion of the item. Thus, the “Let’s Go Strawberry Swirl” is classifiable as if it consisted solely of the plastic “My Little Pony” toy.
The applicable subheading for the “Let’s Go Strawberry Swirl” will be 9503.49.0000, HTSUS, which provides for toys representing animals or non-human creatures...and parts and accessories thereof: other. 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,
National Commodity
Specialist Division