The tariff classification of a Children’s Hello Kitty Plastic Table, Chairs, and Pillow Set from China.

NY J85062 June 11, 2003 CLA-2-94:RR:NC:SP:233 J85062 CATEGORY: Classification TARIFF NO.: 9403.70.8010 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a Children’s Hello Kitty Plastic Table, Chairs, and Pillow Set from China. Dear Mr. Hoffacker: In your letter dated May 22, 2003, you requested a tariff classification ruling. The submitted sample is Item #54206, Children’s Hello Kitty Plastic Table, Chairs, and Pillow Set. The item consist of two inflatable chairs in the shape of the Hello Kitty character, one inflatable table and one heart-shaped inflatable pillow. Your sample is being 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 2 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 repacking. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Children’s Hello Kitty Plastic Table, Chairs, and Pillow Set is considered to be 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 the table appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the Children’s Hello Kitty Plastic Table, Chairs, and Pillow Set will be 9403.70.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: Other, Household.” 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division