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NY I86063

September 13, 2002

CLA-2-95:RR:NC:2:224 I86063


TARIFF NO.: 9503.49.0000

Ms. Natisha Craig
Wal  Mart Stores, Inc.
Mail Stop # 0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of the Pretty Pony Family, item # 21444, from China.

Dear Ms. Craig:

In your letter dated August 27, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as item number 21444, Pretty Pony Family. The Pretty Pony Family toy is packaged to include four ponies and hair accessories for the ponies. The hair accessories consist of two hairbrushes, two combs and a mirror. The set also includes a variety of hair clips, beads for the pony’s hair and rubber bands for the pony’s hair. Since the hair accessories are dedicated for use on the hair of each of the ponies, the toy is considered a set for the purpose of the tariff schedule. The essential character is imparted to the set by the ponies therefore the entire set is classified as a GRI 3 (b) set, as a toy representing animals. The sample will be returned, as requested by your office.

The applicable subheading for the Pretty Pony Family, item number 21444, will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creaturesand parts and accessories thereof: Other.” 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 646-733-3025.


Robert B. Swierupski

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