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NY L84967

May 23, 2005

CLA-2-63:RR:NC:N3:351 L84967


TARIFF NO.: 6307.90.9889, 3924.90.5500, 6307.90.7500

Gladys Diaz
Import Department
Raia International
One Industrial Plaza Bldg. #D
Valley Stream, NY 11581

RE: The tariff classification of a doggy pillow set from China

Dear Ms. Diaz:

In your letter dated May 12, 2005, you requested a tariff classification ruling on behalf of Enchante Accessories, Inc., of New York, New York.

The submitted samples are identified as a “Doggy Pillow Set” (Style #SP-P064). It consists of a dog pillow, a toy bone, a photo album with plastic inserts, a hanging picture ornament, and a ball toy. All of the items are covered with 100 percent woven polyester or cotton pile fabric.

It is the opinion of this office that this is not a set for tariff purposes. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level, state in Note X to Rule 3(b) that the term "goods put up in sets for retail sale" means goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or 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.

The set fulfills the requirements of (a) and (c) above, but we believe that it fails (b). The function of each part does not join that of the others in a way that might be interpreted as meeting a particular need or carrying out a specific activity. Any of the items may be used by itself. The needs and activities are entirely independent of each other. This set is a collection of related items, but is not a set for tariff purposes; therefore, each item will be separately classified.

The dog pillow measures approximately 23” x 4” and consists of a pillow with a zippered textile fabric case. The picture ornament is covered with fabric and is in the shape of a heart. It measures approximately 3” x 3” and features a plastic insert and a fabric bow.

The applicable subheading for the dog pillow and the picture ornament will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The toy bone measures approximately 6½” x 4” and the ball toy measures approximately 3½” in diameter.

The applicable subheading for the toy bone and the ball toy will be 6307.90.7500, HTS, which provides for toys for pets, of textile materials. The rate of duty will be 4.3 percent ad valorem.

The fabric cover picture ornament is a photo album that measures approximately 6½” x 7” x 1”. It contains plastic inserts in which photographs can be stored. There is a small pocket on the front of the album and the album is secured by a magnetized strap.

The applicable subheading for the photo album will be 3924.90.5500, HTS, which provides for other household articlesof plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

The samples will be returned as requested.

You also ask about the labeling requirements. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

To be more specific, we would need to see the items in their final packaging for sale to the ultimate purchaser at retail.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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