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NY B89717

October 10, 1997

CLA-2-95:RR:NC:SP:225 B89717


TARIFF NO.: 9503.50.0020; 9503.90.0045

Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001

RE: The tariff classification of a toy musical instrument and assorted rattles from China

Dear Mr. Coe:

In your letter dated September 15, 1997 you requested a tariff classification ruling.

The items submitted are described as a "10 pc. Baby Gift Toy Set" (SKU No. F-0835). The set consists of a variety of plastic toys for infants. Included in the assortment is a toy horn which produces sounds when air is forced through the mouthpiece. Two stackable figures, intended to resemble a duck, are packaged together in a clear bag. The remaining items are hand held rattles depicting a phone receiver, barrel, dumbbell, keys on a ring, partial bear figure, face with protruding antennae and rattle combination that attaches to a crib.

It is your suggestion that the "10 pc. Baby Gift Toy Set" be classified within the provision for other toys. You also point out that the articles will be imported and sold together as a set and will not be sold separately.

The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

Although put up together, the subject articles fail to meet criteria (b) above due to a lack of relationship between the items. The individual components do not share a common specific activity nor do they collectively address one particular need. They are simply a group of various toys packaged together for sale. Therefore, each item in the retail package is separately classifiable. Your samples are being returned as requested.

The applicable subheading for the toy horn will be 9503.50.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for toy musical instruments and apparatus. The rate of duty will be free.

The applicable subheading for the stackable figures and assorted infant rattles will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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 Alice J. Wong at 212-466-5538.


Robert B. Swierupski

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