The tariff classification of the Snuggle Paws Gift Set from China

NY M80991 March 9, 2006 CLA-2-63:RR:NC:N3:351 M80991 CATEGORY: Classification TARIFF NO.: 6307.90.9889 John Mattson North Star World Trade Services, Inc. 1060 Lone Oak Road Suite 112 Eagan, MN 55121 RE: The tariff classification of the Snuggle Paws Gift Set from China Dear Mr. Mattson: In your letter dated February 27, 2006, you requested a tariff classification ruling on behalf of your client, Manhattan Toy. The submitted sample is identified as a “Snuggle Paws Gift Set.” It consists of a small decorative pillow, a mini-blankie, and a door hanger/stuffed bear head. The items are made from a polyester knit pile fabric, with embroidered decorations and polyester fiber stuffing. The bear head has a woven polyester hanger on the top of its head. The pillow measures approximately 7” x 5.5” x 1.5” thick. The mini-blankie measures approximately 4” x 4” and has a stuffed bear head attached to the center. The door hanger measures approximately 9.5” x 4” with a stuffed bear head attached. You indicate that these items are imported for retail sale in a paper-covered paperboard box with a fitted cover. You cite Customs Ruling D84250 in support of your belief that this is a set to be classified under subheading 9503.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys put up in sets or outfits. However, that ruling refers to a child’s dress-up set. It has no relation to this product and this is not a toy set. None of these items will be used to amuse the child or parents. In fact, although packaged together, these items do not comprise a set for tariff purposes. Explanatory Note X to Rule 3(b) states that the term "goods put up in sets for retail sale" must consist of at least two different articles which are, prima facie, classifiable in different headings. All of these articles are classified in the same provision. The applicable subheading for the decorative pillow, mini-blankie, and door hanger will be 6307.90.9889, HTSUS which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The samples will be returned as requested. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division