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NY J81783

April 7, 2003

CLA-2-95:RR:NC:2:224 J81783


TARIFF NO.: 9503.49.0000

Ms. Leigh Wang
The Disney Store, Inc.
101 North Brand Blvd
Glendale, CA 91203-2671

RE: The tariff classification of a Minnie candy backpack clip, from China.

Dear Ms. Wang:

In your letter dated March 26, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Minnie Mouse candy backpack clip. The plastic candy tube can be easily separated from the PVC figurine. The Minnie toy’s play value is further enhanced by the attached plastic clip, since the figurine becomes more amusing while dangling from a backpack, belt loop, etc. The product will be imported without the candy inside. Your sample will be returned, as requested by your office.

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. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.

The Minnie candy backpack clip is considered a composite good for tariff classification purposes, with the essential character imparted by the toy figurine component of the article. Therefore, in accordance with GRI 3 (b) the entire product will be classified in Chapter 95, as toys representing animals.

The applicable subheading for the toy Minnie candy backpack clip 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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