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NY A81586

March 28, 1996

CLA-2-95:RR:NC:FC:224 A81586


TARIFF NO.: 9503.41.0010; 9503.90.0030; 4202.92.3030 Jim Harrison
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a "Pigs Picnic Playset" from China.

Dear Mr. Harrison:

In your letter dated March 14, 1996, you requested a tariff classification ruling.

The merchandise consists of three plush stuffed pigs, white and pink in color (each wearing a color coordinated outfit), and a textile basket of plush vegetables. The toy pigs, along with the toy vegetables, will be packaged for sale in a bag with a checkered print exterior and a padded inner lining with a fabric covering. The bag is equipped with a zippered opening and a carrying handle. In addition to the toys, the bag also holds two made up textile articles which are described as toy tablecloths. The textile bag is of a kind similar to those items sold at retail and used to contain personal effects during travel. Samples will be returned to your office, as requested.

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

The submitted sample cannot be classified by reference to GRI 1 because it consists of individual components that are classifiable in different headings of the tariff. The stuffed animals and vegetables are classifiable in heading 9503, HTSUSA, as toys. The textile bag is classifiable in heading 4202, HTSUSA, as a travel bag. We must now determine if the article is classified as a set, or whether its components are seperately classifiable.

While the toy components of the article are designed to be used as playthings for the amusement of children, the textile bag or case component serves a different need which is to collect, organize, transport and store the toy components with which it is entered. Explanatory Note X(b) to GRI 3(b), the next basis of classification states that:

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity...

The case and its toy components are not put up to meet one particular need or carry out a specific activity. Thus, the goods do not comprise a set for purposes of GRI 3(b).

Nor do we consider the subject article a composite good as defined in Explanatory Note (IX) to GRI 3(b),HTS. That note states:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

The case and its toy components do not mutually complement each other and are not adapted to one another in the sense of a composite good. Thus, the article does not constitute a composite good within the scope of GRI 3(b).

We also note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the article for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

It is the bag, case or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the sample case as one that is specially shaped to follow the form or outline of the contents or internally fitted to accommodate the toys, and find that GRI 5(a) does not operate to make the container classifiable with its toy contents. Therefore, each individual component, including the case, is separately classifiable.

The applicable subheading for the three stuffed pigs will be 9503.41.0010, HTSUSA, which provides for "Toys representing animals or non-human creatures...: Stuffed toys and parts and accessories thereof." The rate of duty will be free.

The applicable subheading for the plush stuffed vegetables in a basket will be 9503.90.0030, HTSUSA, which provides for "Other toys...and accessories thereof (con.): Other...Other: Other toys (except models), not having a spring mechanism." The rate of duty will be free.

The applicable subheading for the carrying case will be 4202.92.3030, HTSUSA, which provides for "Trunks, suitcases, vanity cases, attache cases...and similar containers; traveling bags, toiletry bags...of sheeting of plastics...(con.): Other (con.): With outer surface of sheeting of plastic or of textile materials: Travel, sports and similar bags: With outer surface of textile materials: Other: Of man-made fibers: Other." The rate of duty will be 19.5 percent ad valorem.

The applicable subheading for the toy tablecloths will be 9503.90.0030, HTSUSA, which provides for "Other toys...and accessories thereof (con.): Other...Other: Other toys (except models), not having a spring mechanism." The rate of duty will be free.

The textile carrying bag falls within textile category designation 670. As a product of China, this merchandise is subject to Quota and/or Visa Requirements based upon international textile trade agreements.

Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

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 Thomas A. McKenna at 212-466-5475.


Roger J. Silvestri

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