The tariff classification of a Boo Boo Pack from China

NY L83691 April 15, 2005 CLA-2-95:RR:NC:2:224 L83691 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a Boo Boo Pack from China Dear Ms. De Silva: In your letter dated March 29, 2005, you requested a tariff classification ruling. You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Boo Boo Pack, reference PP1027708. The product is comprised of a fabric toy animal, in this case a teddy bear, and a gel pack that may be frozen or boiled, and inserted into the toy animal, before use by the consumer. The item may be used to provide cool comfort to a child with a cut or scrape, or to soothe aches and pains or fevers with hot/cold pack therapy. However, this function is a minimal one when compared to the play value of the toy animal. The toy and gel pack will be sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The toy animal portion of the Boo Boo Pack would exemplify the essential character. Therefore, the applicable subheading for the Boo Boo Pack (PP1027708), will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: other. 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 Tom McKenna at (646) 733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division