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NY L82233




February 2, 2005

CLA-2-49:RR:NC:SP:234 L82233

CATEGORY: CLASSIFICATION

TARIFF NO.: 4903.00.0000; 8524.39.8000; 9503.41.0000

Mr. John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road (Suite 160)
Eagan, MN 55121

RE: The tariff classification of a children’s book/toy kit and a DVD/toy kit from China.

Dear Mr. Mattson:

In your letter dated January 18, 2005, you requested a tariff classification ruling on behalf of Manhattan Toy® (Minneapolis, MN). Two sample kits were submitted for our examination and are being returned to you as requested.

The first kit, identified as a “Bath Play Book™” set, consists of a soft vinyl floatable book and a corresponding squirt toy packaged together for retail sale. The book is composed of five leaves, each made of plastic sheeting that encases a foam core, bound together along one edge. The leaves are printed with cartoon-style pictures and brief captions. The book measures approximately 5” x 5” x 1”(thick). The accompanying squirt toy is a hollow, squeezable plastic article, about 2½” in diameter by ¾” thick, resembling a flattened ball. It bears a printed depiction of the “animal friend” featured in the book. (The set will be supplied in three versions featuring three different characters: Whale (#203630), Pig (#203570) and Otter (#203560).)

Since it appears that the book and the squirt toy are designed to be taken into the bathtub together and used concurrently, they will be regarded for tariff purposes as “goods put up in sets for retail sale.” We find that the book imparts the essential character of the set, since it appears to be the more significant component in terms of bulk, value, and visual appeal.

Accordingly, the applicable subheading for all of the above-described “Bath Play Books™” sets will be 4903.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for children’s picture, drawing or coloring books. The rate of duty will be Free.

The second kit, identified as a ”Whoozit® DVD Gift Set” (# 203490), consists of a DVD (recorded digital video disc) and a plush toy packaged together for retail sale. The DVD, entitled “Hello Whoozit®,” is recorded with a 30-minute animated program created by child-development experts. It is said to contain graphics and music that will be interesting and pleasing to babies. The accompanying toy is a 5”-diameter stuffed-velour figure representing a 7-armed creature called “Whoozit.” It is said to be attachable to most strollers, carriers and car seats. Although the toy represents a creature portrayed in the DVD, it appears that viewing the DVD and playing/traveling with the toy would mainly be separate activities. Therefore, the two components of this kit will be classified separately.

The applicable subheading for the DVD will be 8524.39.8000, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena : Discs for laser reading systems: Other (than certain enumerated kinds). The rate of duty will be 2.7%.

The applicable subheading for the “Whoozit”® plush toy will be 9503.41.0000, HTS, which provides for toys representing animals or non-human creatures: 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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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