CLA-2-95:RR:NC:2:224 A88410
Arlen T. Epstein
Serko & Simon, L.L.P.
One World Trade Center
Suite 3371
New York, N.Y. 10048
RE: The tariff classification of a stuffed bear with a zippered pouch from China.
Dear Mr. Epstein:
In your letter dated October 07, 1996 you requested a classification ruling.
You are requesting the tariff classification of a stuffed toy bear with a zippered pouch. The article is designated as item number 2831/2832, and the two parts (the bear and the bag) are attached by velcro. The toy part of the article is a stuffed bear covered completely with a gingham fabric except for a plush head and tail. The bag portion of the article is a substantially constructed zippered pouch, and is of a kind which provides storage, protection, organization and portability to a personal effect(s) such as, but not limited to, pajamas and/or other personal effects. It is manufactured of a man-made textile pile fabric outer surface and lining material. It has a full width nylon coil zipper closure. Although the inquiry refers to the item as a "Pajama Bag", there is nothing about the bag which indicates that it is specifically designed to contain pajamas. It is neither shaped nor fitted for pajamas, rather it is a generic carrying bag for a personal effect. Sample will be returned, as requested.
The item (as described in the previous paragraph) consists of two components: a textile zippered bag or pouch and a soft toy animal figure. The bag is combined with the toy (by means of a velcro strip) to create a novelty zippered pouch for children. No one subheading of the Harmonized Tariff Schedule of the United States fully describes this article. Therefore the article cannot be classified in accordance with the General Rules Of Interpretation 1. Since the article is made up of two components which if imported separately would be classifiable under different subheadings, we must refer to GRI 3 to classify this composite good. In this regard we note that the individual components are classifiable as follows: the textile bag in subheading 4202.92, HTS and the toy figure in subheading 9503.41, HTS.
The Explanatory Notes to GRI 3(b) include as composite goods not only those in which the components are attached to one another to form a practically inseparable whole, but also those with separable components which are adapted to each other and are "mutually complementary", insofar that together they "form a whole" which would "not normally be offered for sale in separate parts." The components of this product are normally or principally sold independently of one another. Toys are not normally sold with zippered pouches. And zippered bags, even novelty bags, are normally sold separately, without attached toys. It is reasonable to assume normal commercial usage can be derived from these components when separated from each other. We believe that there is a market for both the toy and the bag as separate articles of commerce. One may say that the toy and the bag are mutually complementary to each other based on the fact that they are intended to be used together as a whole. We disagree. While these articles may be used together, each article functions independently of the other. The function of the zippered bag as it relates to the toy animal figure is very different from the exemplars of composite goods set forth in the EN to GRI 3(b). The exemplars describe items that have no real function independent of one another. In the instant case, the toy and bag may be used together, but they also have independent functions and are normally offered to the consumer separately. Since the toy and the bag, together, do not form a practically inseparable whole and, although forming a whole, the toy and bag would normally be sold separately, the product does not fit the description of a composite good and the components must be classified separately.
We have also considered classification of this item as a set, GRI 3(b), however neither the bag nor the plush animal are each mutually complementary in that neither completes or finishes the other. The bag and animal together do not meet a particular need or carry out a specific activity. The plush animal provides amusement while the bag provides storage, protection, organization and portability. The bag is not of a kind normally sold at retail with a toy; it is of a kind similar to a travel bag designed to contain a personal effect during travel. When containing a pair of pajamas, or other personal effect, it may be used either in the home or to carry the effect to another location, such as a friend's home. Therefore, the two components are classified seperately.
The applicable subheading for the stuffed toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other toys...and accessories thereof (con.): Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys...and accessories thereof...Stuffed toys". The duty rate will be free.
The applicable subheading for the zippered pouch/bag will be 4202.92.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Travel, sport and similar bags, with outer surface of textile materials, other, of man-made fibers". The duty rate is 19.5 percent ad valorem.
Items classified within tariff number 4202.92.3030 fall within textile category designation 670. As a product of China this merchandise is subject to visa requirements and quota restrictions based upon international textile trade agreements.
Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling or the control number indicated above should be provided with the entry documents at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Thomas A. McKenna at 212-466-5475.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division