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NY I87631

November 14, 2002

CLA-2-95:RR:NC:2:224 I87631


TARIFF NO.: 7117.19.9000; 9503.41.0000

Mr. Stephen C. Liu
Pacific Century Customs Service
11099 S. La Cienega Blvd. # 202
Los Angeles, CA 90045

RE: The tariff classification of a “Plush Toy with Charm” from China.

Dear Mr. Liu:

In your letter dated October 30, 2002, you requested a tariff classification ruling, on behalf of The Encore Group, your client.

You are requesting the tariff classification on an item that is comprised of a plush teddy bear toy and a “CharmLings™” metal charm. The plush bear toy is constructed of a polyester fiber material and is suitable for children of three years and older. The metal charm is sold inside a pouch that is sewn on to the hands of the bear. The pouch is made of a transparent fabric with a tie on top so that the charm is accessible. The pouch with the charm may be easily removed from the bear by snipping it with a pair of scissors. You have not requested the return of your sample.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing.

The “Plush Toy with Charm” is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the bear and the charm must be classified separately.

The applicable subheading for the plush toy portion of the item will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the “CharmLings™” metal charm portion of the item will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other.” The rate of duty will be 11 % ad valorem.

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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