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NY B88698




August 22, 1997

CLA-2-95:RR:NC:2:224 B88698

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0010

Paul Leitner
Continental Agency Inc.
135 Brea Canyon Road
Walnut, CA 91789

RE: The tariff classification of a stuffed toy bear sewn into a textile basket from China.

Dear Mr. Leitner:

In your letter dated August 4,1997, you requested a tariff classification ruling, on behalf of Angel Toy Inc., your client.

You are requesting the tariff classification on style AT2734. This item is a stuffed bear which is sewn into a textile basket. The basket has a printed textile exterior, interior stuffing, and a braided handle. The bear is a plush stuffed bear with a bow and textile rose at its neck.

Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTS), is governed by 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 textile basket portion of this article is described in heading 6307, HTS, which provides for other made up articles of textile, while the toy animal falls within the scope of heading 9503, HTS, which provides for toys. Since no single heading describes the product at hand, classification cannot be determined by reference to GRI 1.

GRI 3 provides for goods that are prima facie classifiable under two or more headings. Since the textile basket is classifiable under one heading and the toy under another, GRI 3 is germane to our analysis.

GRI 3(b) provides that composite goods made up of different components shall be classified as if they consisted of the component which gives them their essential character. In general, "essential character" has been construed to mean the attribute which strongly marks or serves to distinguish the article.

In this case, the essential character of this composite novelty item is not readily apparent. It is our belief that the essential character of the article is not distinguished by either the textile basket or by the toy feature; the two are mutally complementary. Both play an equal role in relation to the concept and use of the article.

When the component which gives the product its essential character cannot be determined, classification is determined by way of GRI 3(c) which directs that when goods cannot be classified by reference to GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The heading which occurs last in numerical order of the two competing headings is 9503, HTS. Accordingly, the applicable subheading for the toy bear sewn into the textile basket will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Stuffed toys and parts...thereof...Stuffed toys."

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.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Br.

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