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NY D82071

October 11, 1998

CLA-2-95:RR:NC:2:224 D82071


TARIFF NO.: 9503.49.0025

David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave - 33rd Floor
New York NY 10167-3397

RE: The tariff classification of "Circus Seals" 5 Piece Gift Set, Item #2004.

Dear Mr. Murphy:

In your letter dated September 3, 1998, you requested a tariff classification ruling on behalf of Summer Infant Products, Inc.

The article is a five piece bath collection consisting of a faucet cover, a squirt toy and two suction cup holders that secure an 18" x 12" storage net to a tub wall. The vinyl faucet cover, in the shape of a stylized smiling circus seal with a cartoon appearance, attaches to the tub spout and is said to protect a child's head and hands from bumps and hot spouts. The tub toy depicts a smiling circus seal that squirts water. The two suction cups that hold the polyester knit mesh storage bag to the wall are in the shape of seals. The sample will be returned at your request.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

In considering the classification of these children's bath articles, we note that no one heading or subheading fully describes the articles. Therefore, the bath assortment cannot be classified in accordance with GRI 1. Since the assortment is made up of various components which if imported separately would be classifiable under different subheadings, we must refer to GRI 3 to classify this group of articles. In this regard, we note that the individual components, standing alone, are classifiable as follows: the storage bag suction cups in subheading 3924.90.55, HTSUSA; the mesh bag in subheading 6307.90.99, HTSUSA; the squirt bath toy and the seal-shaped faucet cover in subheading 9503.49.00, HTSUSA.

Explanatory Note X to GRI 3(b), HTSUSA, which represents the opinion of the international classification experts, provides that merchandise is a set put up for retail sale if: (a) it is composed of at least two different items classifiable in different headings (or subheadings); (b) it consists of items put up together to meet a particular need; and (c) it is put up in a manner suitable for sale directly to users without repacking, in a retail package. Goods classifiable under GRI 3(b) are classified as if they consisted of the component which gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

In this regard we have considered the relationship of the components, their value, and the significance of the various components. We have noted the principle role played by the squirt toy and the seal cover in the overall use of the bath set which is to amuse a toddler in the bath tub. In considering all these factors we have concluded that the toy seal configurations impart the essential character to the set.


The merchandise marketed as "Circus Seals" 5 Piece Gift Set, item #2004, is classified in subheading 9503.49.0025, HTSUSA, the provision for other toys representing animals or non-human creatures...and parts and accessories thereof. The rate of duty is free.

This ruling is being issued under the provisions of Section 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
National Commodity

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