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NY L86565

July 27, 2005

CLA-2-95:RR:NC:2:224 L86565


TARIFF NO.: 9503.49.0000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a Pony Twin Pack in Carrying Case from China

Dear Ms. Aldinger:

In your letter dated July 20, 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 “Pony Twin Pak in Carrying Case”, style number 920862. The toy is comprised of two toy ponies, a brush, and a comb packed in a clear carrying case. There are various colors for the ponies and their accessories (the brushes and combs) in the toy assortment. The samples will be returned, as requested by your office.

The “Pony Twin Pak in Carrying Case”, item number 920862, 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 Pony Twin Pack in Carrying Case, style # 920862) its essential character would dictate the classification of the item. The plastic toy ponies (2 in each set) would together exemplify the essential character of the set. Therefore, the applicable subheading for the “Pony Twin Pak in Carrying Case”, item 920862, 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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