The tariff classification of a toy dog/radio combination item from China

NY L88162 October 20, 2005 CLA-2-96:RR:NC:2:224 L88162 CATEGORY: Classification TARIFF NO.: 9503.49.0000 Mr. Donald S. Simpson Barthco Trade Consultants The Navy Yard 5101 South Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of a toy dog/radio combination item from China Dear Mr. Simpson: In your letter dated October 10, 2005, you requested a tariff classification ruling, on behalf of Stabenfeld Inc., your client. You are requesting the tariff classification on a product that is described as a toy dog that contains a radio, no item number shown. The product consists of a plush toy dog that contains a radio in its torso. The outer portion of the plush toy dog incorporates appliques that may be pushed to operate the radio contained within the toy. The Toy Dog with Radio, no item number shown, will be considered a composite good 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 Toy Dog with Radio its essential character would dictate the classification of the set. The toy dog portion of this particular item exemplifies the essential character. Therefore, the applicable subheading for the Toy Dog with Radio, no item number indicated, 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