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NY K85288

May 5, 2004
CLA-2-95:RR:NC:SP:225 K85288


TARIFF NO.: 9503.50.0000

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a Disney Princess Music Storybook from China.

Dear Ms. De Silva:

In your letter dated April 13, 2004, you requested a tariff classification ruling.

The submitted sample PP #280524, Disney Princess Music Storybook, is a set that consists of a hardcover storybook with different Disney tales and a battery operated clam shell-shaped toy music player that measures approximately 1 inch in height x 4 inches across. The toy music player has four disks that correspond to stories in the storybook. Prompts in the storybook tell readers when to play each song as they read. When the reader wishes to play the music, the corresponding disk is inserted into the toy music player. Four Disney movie songs are included on the disks plus 20 additional songs. The set is designed for children five years of age and older.

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 2 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 repacking. 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. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Disney Princess Music Storybook is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the toy music player (9503) appears last in numerical order among the competing headings (book and toy) which equally merit consideration.

Your sample is being returned as requested.

The applicable subheading for PP #280524, Disney Princess Music Storybook, will be 9503.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Toy musical instruments and apparatus 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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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