The tariff classification of a Doodle Pet Set from China

NY M81660 March 10, 2006 CLA-2-95:RR:NC:2:224 M81660 CATEGORY: Classification TARIFF NO.: 9503.41.0000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Ave., N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Doodle Pet Set from China Dear Mr. Morse: In your letter dated February 24, 2006, you requested a tariff classification ruling, on behalf of Meijer Distribution, your client. You are requesting the tariff classification on an item that is described as a Doodle Pet Set, item number 37075. It is comprised of the following components: a fabric stuffed toy dog, a cotton carrying bag for the stuffed dog, and 2 washable markers. The markers may be used to draw on the toy pet or on the bag and the items may be machine washed and drawn on again. This office views the product as an interactive toy set because the individual parts of the set are designed, and coordinated, for the amusement of young children. The item is 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 stuffed toy dog imparts the essential character to the product, therefore, the applicable subheading for the Doodle Pet Set, item number 37075, 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