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NY L84333

May 2, 2005

CLA-2-95:RR:NC:2:224 L84333


TARIFF NO.: 9503.49.0000

Ms. Cecilia Balaguer
Reeves International, Inc.
14 Industrial Road
Pequannock, NJ 07440

RE: The tariff classification of a Horse Fun Party Pack from China

Dear Ms. Balaguer:

In your letter dated April 20, 2005, you requested a tariff classification ruling.

You submitted a product sample with your request. The subject merchandise is described as a Horse Fun Party Pack, item 4118. The product is comprised of the following components: 6 toy horses, paint for each child, 6 paint brushes, horse stickers, invitation post cards, thank you cards, game board, vinyl tablecloth, and dice for the game. The sample will be returned, as requested by your office.

The Horse Fun Party Pack, item 4118, is sold and marketed as a set, and the product will also be considered a set for tariff purposes. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.

Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The toy animal portion (the horses) of the Horse Fun Party Pack would exemplify the essential character. Therefore, the applicable subheading for the Horse Fun Party Pack (item 4118), will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creaturesand parts and accessories thereof: other. 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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