CLA-2-95:RR:NC:2:224 M87270
Ms. JoAnne Meintzer
Western Overseas Corp.
406 Elmwood Court
Sharon Hill, PA 19079
RE: The tariff classification of a toy teddy bear radio/ speaker combination item from China
Dear Ms. Meintzer:
In your letter dated October 18, 2006, you requested a tariff classification ruling, on behalf of your client, Computer Expressions, Inc.
You are requesting the tariff classification on a product that is described as a plush teddy bear that contains a radio, battery pack, and speakers. There is no item number indicated for the product. In addition to the radio capability the plush bear’s torso houses a speaker that may be connected to a computer or MP3 player. The outer portion of the plush toy bear incorporates appliques that may be pushed to operate the radio and speakers contained within the toy. The sample will be returned, as requested by your office.
The Plush Teddy Bear Radio/Speaker, no item number shown, will be considered a composite good for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. 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.
Noting GRI-3 (b), the component that gives the Plush Teddy Bear Radio/Speaker its essential character would dictate the classification of the set. The toy bear portion of this particular item exemplifies the essential character. Therefore, the applicable subheading for the Plush Teddy Bear Radio/Speaker, no item number indicated, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures…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).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 9503.00.0000 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.
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