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NY R00687

August 17, 2004
CLA-2-95:RR:NC:2:224 R00687


TARIFF NO.: 9503.41.0000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a Mickey/Minnie Mouse toy set from China

Dear Ms. Holtan:

In your letter dated August 10, 2004, you requested a tariff classification ruling.

You submitted descriptive literature and illustrations of the products, instead of samples, with your request. The subject merchandise is identified as a plush toy and music CD set, no style number is indicated. One version is a Mickey Mouse plush toy with its music CD, and the other version is a Minnie Mouse plush toy with its music CD.

For classification purposes this item is considered a set put up for retail sale. Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The plush toy component (both the Mickey Mouse and the Minnie Mouse) would exemplify the essential character. Therefore, the applicable subheading for the product, a Mickey/Minnie Mouse toy and music CD set, will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals and 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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