The tariff classification of a fashion activity pack from China and Indonesia.

NY J80294 February 3, 2003 CLA-2-96:RR:NC:2:224 J80294 CATEGORY: Classification TARIFF NO.: 9611.00.0000 Ms. Kelly Bundy Mattel, Inc. 333 Continental Blvd El Segundo, CA 90245-5012 RE: The tariff classification of a fashion activity pack from China and Indonesia. Dear Ms. Bundy: In your letter dated January 23, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as What’s Her Face™ Mark It™! Fashion Activity Pack. The product number is B0124 and it is comprised of four washable markers, plastic facial expression stamps and a small sheet of self-adhesive paper stickers. The sample will be returned, as requested by your office. The items in the instant package are not toys in their own right, and they are not so dedicated as to be only usable with the doll mentioned. The product is not considered a toy or a toy set. In addition, it is not a doll accessory. 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 material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the article. GRI 3 (c) provided that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are classified in the heading that occurs last in numerical order among those which equally merit consideration. The Fashion Activity Pack is considered a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3 (c). In this set, the heading for stamps appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Fashion Activity Pack, product # B0124, will be 9611.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for date, sealing or numbering stamps and the like, (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. The rate of duty will be 2.7 % 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