United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J85102 - NY J85248 > NY J85125

Previous Ruling Next Ruling
NY J85125

June 6, 2003

CLA-2-95:RR:NC:2:224 J85125


TARIFF NO.: 9503.41.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a “Best in Show Pooch” toy from China.

Dear Ms. Aldinger:

In your letter dated May 21, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a “Best in Show Pooch” toy, item # 932416. The item is comprised of a plush stuffed dog in a zippered carrying case (it mimics a real pet carrying case), plastic hair clips and a plastic hairbrush. The hair accessories are made for the toy dog, as is the case with a dog door in its front. The toy will be available in four assorted sets: Yorkshire Terrier, Bichon Frise, Poodle and Pomeranian. 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. 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.

This office considers the “Best in Show Pooch” to be a set for tariff classification purposes, with the essential character imparted by the plush dog portion of the set. The entire set will be classified in Chapter 95 of the HTS as stuffed toys representing animals.

The applicable subheading for the “Best in Show Pooch” Set, item # 932416, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures...and parts and accessories thereof: stuffed toys and parts and accessories thereof. 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

Previous Ruling Next Ruling

See also: