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NY I86064

September 13, 2002

CLA-2-95:RR:NC:2:224 I86064


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 “Whatever” Pet, item # 47686, from China.

Dear Ms. Craig:

In your letter dated August 29, 2002, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a “Whatever” Pet, item number 47686. The “Whatever” pet is available in two different styles. The first style is called Style A, Pink Puppy, a puppy with a flower in a pot. The fun flowerpot turns into a vanity. The accessories are interchangeable with each “Whatever” pet and you can decorate the pet with washable markers and stamps. The second style is style B, a cat with a cozy home that you can close with the cat inside and take with you. The pet is interchangeable; it may be put together as a cat or dog. You can decorate the pet with washable markers and stamps, also.

The two styles of the “Whatever” Pet with their accessories are considered GRI 3 (b) sets. The essential character for each style is imparted to the set by the pet portion of the set. The sets will be classified in Chapter 95 of the HTSUSA as toys representing animals. The samples will be returned, as requested by your office.

The applicable subheading for the “Whatever” Pet, style number 47686, 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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