The tariff classification of a toy cow inside glycerin soap from Taiwan.

NY F83968 March 24, 2000 CLA-2-95:RR:NC:2:224 F83968 CATEGORY: Classification TARIFF NO.: 9503.49.0025 Joanne Pack First Class Cargo Systems, Ltd. 104 South Central Ave., Suite 4 Valley Stream, NY 11580 RE: The tariff classification of a toy cow inside glycerin soap from Taiwan. Dear Ms. Pack: In your letter dated February 28, 2000, you requested a tariff classification ruling, on behalf of Silver Palm Int’l., your client. In your letter you are requesting the tariff classification on a plastic toy cow which is encased in a bar of glycerin soap. For the purposes of the Explanatory Notes (EN’s) of the Harmonized Tariff Schedule (HTS) this item is considered a composite good consisting of two components: the bar of soap and the toy cow. The soap is classifiable in Chapter 34 (3401…) of the HTS while the toy is classifiable in Chapter 95 (9503…) of the HTS. Employing Explanatory Note 3 (c), the composite good which is the subject of this ruling request would be classified in Chapter 95 since the 9503 heading occurs last in numerical order of the two competing tariff headings (the other heading being 3401). Therefore both the glycerin soap and the plastic toy cow will be classified together as a toy which represents an animal, in this case, a cow. The applicable subheading for the toy cow inside the bar of glycerin soap will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures…and parts and accessories thereof: Other…Toys.” 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 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division