The tariff classification of a blanket, bag and plush animal from China

N213927 May 15, 2012 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6301.40.0020; 4202.92.3020; 9503.00.0071 Ms. Kathy Brennan 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a blanket, bag and plush animal from China Dear Ms. Brennan: In your letter dated April 13, 2012 you requested a classification ruling. The submitted sample is identified as The Baby Blanket/Bag and Plush Animal Set. It contains a blanket, bag and plush animal. The plush animal is a full figured stuffed depiction of a bear. The blanket is comprised of two knit pile polyester fabrics. It is finished on all four sides. One side features an embroidered and appliquéd depiction of a lion’s face. The blanket measures 31.5 x 40 inches. The bag is constructed with an outer surface of 100 percent polyester textile material. It is designed to provide storage, organization, protection and portability to personal effects during travel. The bag features a single textile lined interior compartment with a zipper closure and a front flap with a hook and loop fastener. Sewn to the back are two adjustable shoulder straps with a hook and loop fastener. The bag measures approximately 12” (W) x 11” (H). In your letter you suggest that this set meets the definition of goods but up in sets for retail sale. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which: (a) consist of at least two different articles which are prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; (c) are put up in a manner suitable for sale directly to users without repacking In this case the second criterion is not met as each item serves a different activity. Each item will be classified individually. The applicable subheading for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers… other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the bag will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6 percent ad valorem. The applicable subheading for the plush animal will be 9503.00.0071 Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: Under 3 years of age.” 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 John Hansen at (646) 733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division