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January 26, 1999

CLA-2-95:RR:NC:2:224 D86950


TARIFF NO.: 9503.49.0025

Lauren E. Hong
The Disney Store, Inc.
101 North Brand Blvd.
Suite 1000
Glendale, CA 91203-2671

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

Dear Ms. Hong:

In your letter dated January 9, 1999, you requested a tariff classification ruling.

You are requesting the tariff classification on an item which converts from a Sorcerer Mickey Mouse hat to a plush Mickey Mouse toy. The Sorcerer Mickey Mouse hat is constructed of velour material which is the same material used for the hat which is on the toy portion of the item. The sample will be returned, as requested.

This item would be considered a convertible product. A convertible 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 convertibles, there normally is no essential character, so GRI 3(c) prevails. In this case, the competing provisions are 6505.90.8090 (hats and other headgear...Of man-made fibers: Other), 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 convertible hat/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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