The tariff classification of an Easter Finger Puppet Set and an Easter Pooh Zipped Basket from China.

NY I88411 November 27, 2002 CLA-2-95:RR:NC:2:224 I88411 CATEGORY: Classification TARIFF NO.: 4202.22.8050; 9503.41.0000 9503.49.0000 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Blvd. Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of an Easter Finger Puppet Set and an Easter Pooh Zipped Basket from China. Dear Ms. Wang: In your letter dated November 14, 2002, you requested a tariff classification ruling. You are requesting the tariff classification on two separate items that are described as follows: an Easter Finger Puppet Set and an Easter Pooh Zipped Basket. The Easter Finger Puppet Set is comprised of an Easter egg plush bag (100% polyester knit fabric) with a zipper and four finger puppets that are full-bodied representations of Pooh, Tigger, Eeyore and Piglet. The heads of the toy animals are stuffed while the bodies are non-stuffed. The Easter Pooh Zipped Basket consists of a 100% polyester knit carry bag that is shaped like an Easter basket, with a zipper closure. The bag is wholly made up of man-made fiber textile materials. It is of a kind similar to a child’s handbag. Inside the carry bag is a stuffed toy version of Pooh that may be easily removed from the bag by simply cutting the attached string. The samples will be returned, as requested. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the Easter Finger Puppet item to be a set for tariff classification purposes with the essential character imparted by the finger puppets, not by the egg shaped holder for the toys. The second item, the Easter Pooh Zipped Basket, is not considered a set for tariff classification purposes since the components are not put up to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The basket is classified in Chapter 42 of the HTS as a child’s handbag, and the Pooh toy is classified in Chapter 95 of the HTS as a toy representing an animal. The applicable subheading for the Easter Finger Puppet Set will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The rate of duty will be free. The applicable subheading for the Pooh toy portion of the Easter Pooh Zipped Basket will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the child’s handbag, shaped like an Easter basket, portion of the Easter Pooh Zipped Basket will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle; with outer surface of textile materials: other: other…of man-made fibers. The rate of duty will be 18.1 % ad valorem. 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 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division