The tariff classification of two stuffed animals with carriers referred to as “Toddler Girl Handbags”

N309741 March 2, 2020 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0071 Ms. Sandra Penuela The Children’s Place 500 Plaza Drive Secaucus, NJ 07094 RE: The tariff classification of two stuffed animals with carriers referred to as “Toddler Girl Handbags” Dear Ms. Penuela: Two samples of the stuffed animals with carriers were received with your inquiry. In your letter you referred to them as the “Toddler Girl Handbags.” The first item, Ref #S014086/ Style #3014360, consists of a plush, 100% polyester, stuffed squirrel housed in a 2-section plush, 100% polyester acorn-shaped carrier. The top section of the carrier, resembling the upper portion of an acorn with stem, contains, a plastic handle, several felt-covered plastic flowers and an elastic loop for closure. The bottom section, resembling the base of an acorn, contains a plastic button that the elastic loop will hook onto and an interior space just large enough to house the squirrel. The squirrel is wearing flowers in its ears that match the flowers on the carrier. The second sample, Ref #S014113/ Style 3014367 consists of a plush, 100% polyester stuffed kitten housed in a 100% polyester pumpkin-shaped carrier. The kitten, wearing a bright orange hat resembling the upper portion of a pumpkin with stem, is just large enough to fit into the interior space of the carrier. Customs will consider both “Toddler Girl Handbags” as sets within the meaning of General Rule of Interpretation (GRI) 3(b), in that two or more articles classifiable in separate headings to meet a particular need and packaged together for retail sale are to be classified by the essential character of the set. The essential character of these sets are being imparted by the plush toy. The applicable subheading for the “Toddler Girl Novelty Handbags” 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 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