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NY C81483

November 21, 1997

CLA-2-95:RR:NC:2:224 C81483


TARIFF NO.: 9503.49.0025

Cate Carson
O'Neill & Whitaker, Inc.
U.S. Customs Brokers
1550 Higgins Road
Elk Grove Village, IL 60007

RE: The tariff classification of a storybook that converts to a plush toy from China.

Dear Ms. Carson:

In your letter dated October 28, 1997, you requested a tariff classification ruling, on behalf of Salton Maxim Housewares, Inc., the importer.

You are requesting the tariff classification on an item which converts from a textile storybook to a musical plush toy, in this case, a star. The sample submitted is called "Twinkle, Twinkle Little Star". The other "pals" or toys include: "Mary Had a Little Lamb", "Humpty Dumpty", "Old Mac Donald Had a Farm", and "Brahms' Lullaby Bear". The pals will not be removable from the book. The sample will be returned, as requested.

This item would be considered a convertable product. A convertable product is treated as an item made up of two (or more) different components which together form an inseparable whole. Since the item is considered a composite good, described in part by two or more headings (or subheadings in this case) GRI 3(b) would be applied. GRI 3(b) requires that composite goods be classified according to the component which gives the good its essential character. In convertables, there normally is no essential character, so GRI 3(c) prevails. In this case, the competing provisions are 4911.99.8000 (other printed matter), and 9503.49.0025 (toys representing animals or non-human creatures). Since the toy provision occurs last in numerical order of the two competing provisions, the item will be classified as a toy.

The applicable subheading for the convertable storybook/ plush toy will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for "Toys representing animals or non-human creatures...and parts and accessories thereof: Other...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 Tom McKenna at 212-466-5475.


Robert B. Swierupski

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