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NY B84405

April 21, 1997

CLA-2-95:RR:NC:2:224 B84405


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 pillow, and a stuffed toy of two bears holding a heart from China.

Dear Mr. Leitner:

In your letter dated April 04, 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 AT2366, is a stuffed toy of two plush bears joined together, holding a textile heart between their paws. The toy has an electrical device which plays a musical tune when activated. This item is clearly a toy, and is therefore classified as such in accordance with GRI 1.

The second item, style AT1337, is a stuffed plush toy bear with a solid state device which plays music when activated. The stuffed bear is sewn onto a textile pillow.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), 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 AT1337) is made up of two major components: a toy stuffed bear and a textile pillow. No one heading in the tariff schedule covers 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 textile pillow) equally contribute to the design of the article.

Accordingly, GRI 3(c) explains that goods that cannot be classified by reference to GRI 3(a) or GRI 3(b) are classified under the heading which occurs last in numerical order among those which equally merit consideration. The article (style AT1337), 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 bears (style AT2366), and the stuffed bear sewn onto the pillow (style AT1337) 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 accessories 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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