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NY L84859

May 24, 2005

CLA-2-95:RR:NC:2:224 L84859


TARIFF NO.: 9503.49.0000

Ms. Shirley C. Schmidt
Pier 1 Imports, Inc.
100 Pier 1 Place
Level 16
Fort Worth, TX 76102

RE: The tariff classification of a Circus Carriage House with Animal Finger Puppets from China

Dear Ms. Schmidt:

In your letter dated May 2, 2005, you requested a tariff classification ruling.

You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Circus Carriage House with 3 Animal Finger Puppets; no style number is indicated for the product. The toy is comprised of three animal finger puppets (an elephant, a lion, and a monkey) inside a bag that is designed to represent a circus carriage for transporting animals. The bag that has a plastic insert (on both the front and the back of it) will serve as a play environment for the circus animal toys within the bag. The sample will be returned, as requested by your office.

The Circus Carriage House with 3 Animal Finger Puppets is 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 Circus Carriage House with 3 Finger Puppets, no style number shown) its essential character would dictate the classification of the item. The 3 toy animal finger puppets would together exemplify the essential character of the set. Therefore, the applicable subheading for the Circus Carriage House with 3 Animal Finger Puppets 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: 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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