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NY G82479

September 28, 2000

CLA-2-95:RR:NC:2:224 G82479


TARIFF NO.: 9503.49.0025

Cindy Hazlett
Warner Bros.
4000 Warner Blvd.
Burbank, CA 91522

RE: The tariff classification of a Tweety interactive plush alarm clock from China.

Dear Ms. Hazlett:

In your letter dated September 21, 2000, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Tweety interactive plush alarm clock. The product is a plush surface Tweety with a permanently attached alarm clock in the stomach area of the Tweety figure. The clock is analog and battery operated. Tweety sings and shakes when the alarm is activated. The encased alarm clock feature may be deactivated by pressing Tweety’s left hand. The clock is sewn in and cannot be removed. The zippered opening in the back of the item allows the battery to be changed. The velcro opening enables the user to set the time and the alarm. The sample will be returned, as requested by you.

It has been determined that the product is properly classified as a toy representing an animal, based on the principle of essential character. The concept of essential character is stated in General Rule of Interpretation (GRI) 3 (b) and means that the classification of the composite good should be based on the classification of the part of the item that imparts the essential character to the item. The submitted sample is a composite good because it combines a toy with an alarm clock in the same item. The essential character of the instant merchandise is the toy portion of the product. Therefore, the item is classifiable in Chapter 95 as other toys.

The applicable subheading for the Tweety interactive plush alarm clock will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: OtherToys.” 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 212-637-7015.


Robert B. Swierupski

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