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NY J87362

July 24, 2003

CLA-2-95:RR:NC:2:224 J87362


TARIFF NO.: 9503.41.0000

Ms. Eloise Hoover
Starbucks Coffee Company
P.O. Box 34067
Seattle, WA 98124 -1067

RE: The tariff classification of a Goodie Bag with a bear magnet, toys and stickers from China.

Dear Ms. Hoover:

In your letter dated July 9, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as a Goodie Bag with a Bearista magnet dressed as a bat, a spider toy, a bat toy, and stickers, item # 182481. The item is comprised of a 4 inch Bearista Bear dressed as a bat with a magnet attached, a latex bat and spider, and Halloween stickers. The bear is made of plush polyester for the exterior with polyester fibers as the stuffing material. The stickers are screen-printed on paper. The items are imported packed in goodie bags made of heavy paper with a clear window in each bag and a handle. A picture of the product was submitted, instead of a 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 Goodie Bag with Bearista magnet, spider toy, bat toy, and stickers, item # 182481, to be a set for tariff classification purposes, with the essential character imparted by the plush bear 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 Goodie Bag with Bearista magnet dressed as a bat, a spider toy, a bat toy, and stickers, item # 182481, 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

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