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NY K80515





November 7, 2003

CLA-2-95:RR:NC:2:224 K80515

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.41.0000

Ms. Maria F. Borges
Hasbro, Inc.
1027 Newport Ave
P.O. Box 1059
Pawtucket, RI 02862-1059

RE: The tariff classification of Tiny Tins Disney Characters from China.

Dear Mr. Maher:

In your letter dated November 3, 2003, you requested a tariff classification ruling.

You are requesting the tariff classification on an item that is described as Tiny Tins Disney Characters. The item is comprised of a stuffed toy that is approximately 3 inches in height that will be packaged with a decorative tin box that is designed for the storage of the stuffed toy. The sample will be returned, as requested.

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 Tiny Tins Disney Characters (the stuffed toy and decorative tin) 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.

The applicable subheading for the Tiny Tins Disney Characters 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.

Sincerely,

Robert B. Swierupski
Director,

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