Tariff Classification of "Kennel Bear" Book and Stuffed Bear Figure

HQ 082699 June 15, 1989 CLA-2 CO:R:C:G 082699 JBW 830660 CATEGORY: Classification TARIFF NO.: 4903.00.0000; 9503.41.1000 Mr. Chuck Huettner J. W. Hampton, Jr. & Co., Inc. 233 Broadway New York, New York 10279 RE: Tariff Classification of "Kennel Bear" Book and Stuffed Bear Figure Dear Mr. Huettner: Your letter of June 14, 1988, on behalf of F. W. Woolworth Co., addressed to our New York office, has been referred to this office for reply concerning the tariff classification of the merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The sample of the merchandise submitted consists of a stuffed figure of a bear, approximately 18 cm in height, that is covered with plush acrylic knit pile fabric and has plastic eyes. The sample also contains a 12-page, printed cardboard book titled "Kennel Bear at the Fair." The book contains illustrations that depict a group of bears at a fair and a minimal amount of text. These two items are packaged for retail sale in a cardboard display container. ISSUE: What is the proper HTSUSA classification for the bear figure and a book containing illustrations of the figure, both of which are packaged together for retail sale? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) provide the legally binding rules of classification under the HTSUSA. GRI 1 provides that classification is determined first according to the terms of the headings of the tariff and any relative section or chapter notes, and then, if necessary, according to the remaining GRI's, taken in order. The sample consists of a stuffed bear figure and a book. Heading 9503, HTSUSA, provides for toys representing animals. Heading 4903, HTSUSA, provides for children's picture books. Therefore, contained in a single retail package are two items that are classifiable under two separate headings. GRI 3 applies when goods are classifiable under two or more headings; GRI 3(b) covers goods put up in sets for retail sale. The first issue to be considered under GRI 3(b) is whether the items are put up in a set for retail sale. The Explanatory Notes, which represent the official interpretation of the HTSUSA at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c), are put up in a manner suitable for sale directly to users without repacking. The board book and stuffed figure packaged together fail to constitute a set. These items meet elements (a) and (c) above, but, when put together, do not meet a particular need or carry out a specific activity. The illustrations and the text of the book portray a group of bears at a fair. The bears ride the merry-go-round, eat cotton candy, and ride the ferris wheel. The book does not suggest any common play or activity with the accompanying figure. The figure merely provides a physical representation of a character in the book. Moreover, neither the book nor the toy bear can be characterized as an accessory to the other item, for neither item plays a subordinate role to the other. Thus, these items suggest no particular need or specific activity. Having failed as a set, the goods must be classified separately under GRI 1. Therefore, the book should enter under subheading 4903.00.00, HTSUSA, and the bear figure should enter under subheading 9503.41.10, HTSUSA, as toys representing animals: stuffed toys. HOLDING: The "Kennel Bear" figure and book, packaged together, do not constitute a set. These items are therefore classified separately. The bear figure is classified under subheading 9503.41.10, HTSUSA, as toys representing animals: stuffed toys. The illustrated book is classified under subheading 4903.00.00, HTSUSA, as children's picture, drawing, or coloring books. Sincerely, John Durant, Director Commercial Rulings Division