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NY K80504

November 20, 2003
CLA-2-95:RR:NC:2:224 K80504


TARIFF NO.: 9503.41.0000

Mr. David Howland
Fedex Trade Networks
150 Eastern Ave
Chelsea, MA 02150

RE: The tariff classification of a Wrist Band-It from China.

Dear Mr. Howland:

In your letter dated November 6, 2003, you requested a tariff classification ruling, on behalf of Mary Meyer corp., your client.

You are requesting the tariff classification on an item that is described as a Wrist Band-It. The article is a non-human, stuffed, animal-like 3 inch toy loosely attached to an 8 inch wristband with a hook and loop closure. The item may be affixed to a wrist, ankle, strap or other article so that the toy is always handy. Both the toy and the strap are constructed of man-made fibers. 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 Wrist Band-It to be a set with the essential character imparted by the toy portion of the set. The entire set will be classified in Chapter 95 of the HTS, in accordance with GRI 3 (b), as stuffed toys representing animals or non-human creatures.

The applicable subheading for the Wrist Band-It (no style number shown) 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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