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NY 815078

October 4, 1995

CLA-2-95:R:N7:224 815078


TARIFF NO.: 9503.41.0010

Amir Rosenthal
Timex Corp.
Middlebury, CT 06762-0310

RE: The tariff classification of a combination stuffed toy/watch from China.

Dear Mr. Rosenthal:

In your letter dated September 13, 1995, you requested a tariff classification ruling.

The merchandise is described as a stuffed toy that sits atop, and attached to, a strip of fabric approximately 1-1/2 inches in width that is designed to wrap around a person's wrist and be secured by means of a Velcro attachment. Under the front section of the stuffed toy is a digital watch that is fastened to the strip of fabric that wraps around the wrist. The watch is concealed beneath the front section of the toy and is revealed by the wearer by lifting the front of the toy.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The subject merchandise is made of two major components: a stuffed toy animal figure and a watch. No one heading in the tariff schedules covers both these componets in combination; GRI 1 cannot be used as a basis for classification. 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. With this composite good, the toy animal figure is the predominant feature in terms of size and visual appeal and provides this merchandise with its essential character. Consequently, the product is classifiable in Heading 9503, HTSUSA, which provides for toys of all kinds.

The applicable subheading for the combination toy/watch will be 9503.41.0010, HTSUSA, which provides for "Toys representing animals or non-human creatures...: Stuffed toys and part and accessories thereof." The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 212-466-5475.


Roger J. Silvestri

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