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NY B84359

April 18, 1997

CLA-2-95:RR:NC:2:224 B84359


TARIFF NO.: 9503.41.0010

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

RE: The tariff classification of a toy bear sewn onto a heart, and a toy bear holding a heart from China.

Dear Mr. Leitner:

In your letter dated April 03, 1997, you requested a tariff classification ruling, on behalf of Angel Toy Inc., your client.

You are requesting the tariff classification on two items. The first item, style AT2532/LD, is a stuffed toy bear holding a stuffed heart. The stuffed bear plays a musical tune when an electrical device is activated. The bear's shell is composed of a plush material with satin timmings. The heart's exterior is composed of a man made satin material. This item is clearly a toy, and is therefore classified as such in accordance with GRI 1.

The second item, style AT2690M/W, is a plush material stuffed bear sewn onto a stuffed heart. The heart is made of man made textile fibers, and has a solid state device which plays a musical tune when activated.

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 (style AT2690M/W) is made up of two major components: a toy animal and a heart pillow. 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 articles made up of different components, that is, composite goods, shall be classified as if they consisted of the material or component which gives them their essential character. Based on use, neither component of the article imparts essential character; rather both components (the stuffed bear and the heart pillow) equally contribute to the design of the article.

Accordingly, GRI 3(c) explains that goods that cannot be classified by reference to 3(a) or 3(b) are classified under the heading which occurs last in numerical order among those which equally merit consideration. The article (style AT2690M/W), therefore, is classifiable in heading 9503, the provision which occurs last in numerical order. The applicable subheading is 9503.41.0010.

The applicable subheading for the stuffed toy bear (style AT2532/LD), and the stuffed toy bear sewn onto the stuffed heart (style AT2690M/W) will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures (for example, robots and monsters)...: Stuffed toys and parts and acccessories thereof...Stuffed toys". 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 Thomas A. McKenna at 212-466-5475.


Gwenn Klein Kirschner
Chief, Special Products Branch

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