The tariff classification of a stuffed toy bunny in a ceramic cup from China

N306654 October 21, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 6912.00.4500 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Mail Code 5055 Woonsocket, RI 02895 RE: The tariff classification of a stuffed toy bunny in a ceramic cup from China Dear Mr. Kenny: In your letter submitted October 10, 2019, you requested a tariff classification ruling. A sample of a “Plush Peep in a Mug”, CVS Item 271522, was received with your inquiry. The product consists of a polyester plush toy in the image of a “Peeps” candy bunny figure, approximately 8 inches tall with ears extended, standing in an earthenware cup. The stuffed toy and the cup are two separate items which are not attached in any way. The plush “Peeps” bunny is principally designed for the amusement of children 3 years of age and older. The handled cup is made of earthenware ceramic, is white in color and is decorated with images of “Peeps” candy in many different colors along with the phrase “Inside we are all the same.” The cup features a handle on one side and measures approximately 4” in diameter across the open top, 2” across the bottom and 4” in height. You state that the cup has a value of $2.70 per piece. The cup is imported without a saucer. To proceed with classification, we must determine whether the products meet the definition of a “set” within the meaning of General Rule of Interpretation (GRI) 3(b). The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to GRI 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The product under consideration does consist of different articles classifiable under separate headings. They are packaged together for retail sale. Therefore, they fulfill the requirements of (a) and (c) above. However, we find that they fail (b). Although images of “Peeps” candy bunny figures adorn the drinking cup, there is no indication that any direct interaction is contemplated between these articles. That is, consuming a beverage would seem to be an activity separate from playing with the toy. Therefore, the items will not be regarded for tariff purposes as “goods put up in sets for retail sale,” and will be classified separately. The applicable subheading for the plush “Peeps” bunny toy will be 9503.00.0073, 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: 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the handled ceramic cup will be 6912.00.4500, HTSUS, which provides for “Ceramic tableware…other than of porcelain or china: Other: other: other: Cups valued over $5.25 per dozen.” The general rate of duty will be 4.5 percent ad valorem. 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division