The tariff classification of a Crayola Doodling™ Desk Pet and a Crayola Doodling™ Bear from China

NY M80300 February 24, 2006 CLA-2-95:RR:NC:2:224 M80300 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9610.00.0000 Ms. Linda Lauro Commonwealth Toy, Inc. 45 West 25th Street, 5th Floor New York, NY 10010 RE: The tariff classification of a Crayola Doodling™ Desk Pet and a Crayola Doodling™ Bear from China Dear Ms. Laura: In your letter dated February 1, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on two items that will subsequently be described. The first, a Crayola Doodling™ Desk Pet, style 70204 consists of a writing/drawing board designed in the shape of an animal, 4 crayons, stickers, and an eraser cloth. The second is a Crayola Doodling™ Bear, style 70199, and it includes a stuffed toy bear, 4 crayons, stickers, and an eraser cloth. The toy bear is also designed so that you may draw, or write, on it. Both the desk pet and the stuffed bear are constructed predominantly of a vinyl material. The items are each 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 imparts the essential character to the set would dictate the classification of the set. The writing/drawing board portion of style 70204 is the component that imparts the essential character to this particular set. Therefore, the applicable subheading for the Crayola Doodling™ Desk Pet will be 9610.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for slates and boards, with writing or drawing surfaces, whether or not framed. The rate of duty will be 3.5% ad valorem. Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The stuffed toy bear portion of style 70199 imparts the essential character to the set. Therefore, the applicable subheading for the Crayola Doodling™ Bear will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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