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NY L87343




September 14, 2005

CLA-2-95:RR:NC:SP:225 L87343

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9503.49.0000; 7117.90.5500; 7117.90.7500

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

RE: The tariff classification of a “Fairytopia Micro Set” from China.

Dear Ms. Aldinger:

In your letter dated September 1, 2005, you requested a tariff classification ruling.

You submitted a sample of a “Fairytopia Micro Set” identified as item number 920190, which is being returned upon your request. The item consists of a red plastic cottage, Crystal (a 1-1/2” plastic fairy), her pet (a ¾” blue creature), and a plastic red ring packaged together in a pink cardboard box with a window display. The cottage is hinged so that it opens up into halves and measures approximately 4-1/2” in height x 4” in diameter. The cottage is connected to a purple base that measures approximately ½” in height x 3” in width x 7” in length. This base is decorated with a purple plastic tree with green leaves and an attached purple butterfly, a purple and pink staircase, a purple and pink table, and flower stickers. All of these articles are translucent, so that they sparkle in the light. Also included is a red plastic ring with a faux red gem that is sized for the child.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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 “Fairytopia Micro Set” is not considered to be a set for tariff classification purposes since the articles are not put up together to meet a particular need or carry out a specific activity. The plastic ring is designed to be worn by the child and not for use with the other articles. Therefore, the contents must be classified separately.

The applicable subheading for the cottage will be 9503.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The applicable subheading for Crystal and her pet will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be Free.

The applicable subheading for the plastic red ring if valued not over 20 cents per dozen pieces or parts will be 7117.90.5500, HTS, which provides for “Imitation jewelry: Other: Other: Valued not over 20 cents per dozen pieces or parts: Other.” The rate of duty will be 7.2% ad valorem.

The applicable subheading for the plastic red ring if valued over 20 cents per dozen pieces or parts, will be 7117.90.7500, HTS, which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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