The tariff classification of a Cardboard Egg Pooh from China.

NY J80794 February 26, 2003 CLA-2-95:RR:NC:2:224 J80794 CATEGORY: Classification TARIFF NO.: 4823.90.6600; 9503.41.0000 Ms. Leigh Wang The Disney Store Inc 101 North brand Blvd Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a Cardboard Egg Pooh from China. Dear Ms. Wang: In your letter dated February 11, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a Cardboard Egg Pooh; there is no designated style number indicated for this item. The article is comprised of a cardboard egg printed with a Pooh wearing rabbit ears, colored eggs and butterflies. The cardboard egg holds a miniature Pooh bear with bunny ears holding an even smaller pink and white gingham bunny. Both the Pooh toy and the gingham bunny are stuffed. The sample will be returned as requested by your office. The Cardboard Egg Pooh is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The Pooh and gingham rabbit will be classified in Chapter 95 of the HTS as stuffed toys representing animals. The cardboard egg will be classified in chapter 48 of the HTS as other articles of coated paper or paperboard. The applicable subheading for the Pooh toy with the gingham rabbit attached 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 paper cardboard egg will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of coated paper or paperboard. The rate of duty will be 0.6 % 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