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NY A86898

September 9, 1996

CLA-2-95:RR:NC:FC:224 A86898


TARIFF NO.: 9503.49.0020

Michele R. Markowitz
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York NY 10004

RE: The tariff classification of a Easter Wreath from China.

Dear Ms. Markowitz:

In your letter dated August 27, 1996, you requested a tariff classification ruling on behalf of Dan Dee, Inc.

The Easter wreath, item E72284-1, consists of a soft toy bunny figure attached to a wreath of twigs containing artificial flowers and straw.

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 toy animal figure and a wreath. No one heading in the tariff schedule covers both these components 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. As regards the legal basis for classification of this article, we consider GRI 3(b) the most appropriate in the context, given that the article submitted is, in fact, a composite article. With this composite good, the toy is the predominant feature 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 Easter wreath product will be 9503.49.0020, HTSUSA, which provides for toys representing animals or non-human creatures...and parts and accessories thereof, Other. The rate of duty will be free.

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 Tom McKenna at 212-466-5475.


Roger J. Silvestri

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