The tariff classification of a toy wedding tote from China.

NY 811233 June 12, 1995 CLA-2-95:S:N:N8:224 811233 CATEGORY: Classification TARIFF NO.: 9503.41.0010 Jim Harrison PriceCostco Inc. 999 Lake Drive Issaquah WA 98027 RE: The tariff classification of a toy wedding tote from China. Dear Mr. Harrison: In your letter dated June 1, 1995, you requested a tariff classification ruling. The sample article consists of five stuffed toy bear figures ranging in height from six to 10 inches. The toy animals are dressed in bridal clothing of assorted textile materials. Included with the toys is a soft-sided, decorative bag composed of textile materials, with a carrying loop and straps enabling a child to carry the bag much like a back pack. The bag measures approximately 15 inches in height by 13 inches at its widest point. A zipper closure runs along three sides. The interior of the bag is designed with silk bows to secure the toy figures during transport. The bag will only be sold with the stuffed toys, and the entire article will be imported in a retail package suitable for direct sale without repacking. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In this instance, the imported article essentially consists of stuffed toy animal figures and a carry/storage bag. Subheading 9503.41.0010, HTSUS, provides for "Other toys...: Toys representing animals or non-human creatures...: Stuffed toys...and accessories thereof, Stuffed toys." The bag would be classifiable in either heading 4202 or chapter 63, HTSUS, if imported separately. Certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In this case, the bag is specially shaped or fitted to contain a specific set of articles (it has sufficient space to hold only the five toy animals and is internally fitted with loops to secure the toys). The bag is suitable for long term use. And the bag will also be entered only with the articles it is intended to contain and is not sold separately. Although toy animals are not normally sold with containers, we find that the toy bears and their clothing will most likely be kept clean and retained for future play if stored and transported in a container such as this. Further, we see no significant uses for this bag other than to hold and carry the animals. For this reason, the bag is "of a kind normally sold with" its contents. It is our determination that the bag meets the requirements of GRI 5(a), and is classifiable in the toy provision with its contents. The applicable subheading for the wedding tote with bears article will be 9503.41.0010, HTSUS, which provides for "Other toys...: Toys representing animals or non-human creatures...: Stuffed toys...and accessories thereof, Stuffed toys." The rate of duty is free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport