The tariff classification of the Hello Kitty Game Table & Chair Set from China.

NY G84935 December 7, 2000 CLA-2-94:RR:NC:SP:233 G84935 CATEGORY: Classification TARIFF NO.: 9401.80.4045 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of the Hello Kitty Game Table & Chair Set from China. Dear Mr. Hoffacker: In your letter dated November 29, 2000, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. The merchandise to be imported, Item #54009, is the Hello Kitty Game Table & Chair Set consisting of two inflatable chairs, a game table, balls, and rings, all made of 100% PVC plastic. The table is a game table in which a child will try to get the balls to land on the table, or the table can be turned over and the child would try to get the rings on the table legs. Classification is based upon the General Rules of Interpretation. The Hello Kitty Game Table & Chair Set is considered a set for classification purposes. GRI 3(b) states in part that “goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the subject article to be imparted by the inflatable chairs. The applicable subheading for the Hello Kitty Game Table & Chair Set will be 9401.80.4045, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats: of rubber or plastics: other, other. The rate of duty will be free and will remain unchanged in 2001. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division