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NY M85211

August 02, 2006

CLA-2-95:RR:NC:SP:225 M85211


TARIFF NO.: 9503.60.2000

Ms. Marianella Tomasio
Innovative Kids
Division of Innovative USA
18 Ann Street
Norwalk, CT 06854-2258

RE: The tariff classification of “Milly’s Silly Suitcase” from China.

Dear Ms. Tomasio:

In your letter dated July 24, 2006, you requested a tariff classification ruling.

You submitted a sample of “Milly’s Silly Suitcase” identified as ISBN 1-58476-476-7, which is being returned upon your request. The item is a combination book and jigsaw puzzle that consists of a 24-page illustrated book with an attached storage drawer that holds 24 two-piece puzzles designed for a child. The story in the book revolves around a mouse named “Milly” packing for a sleepover at her friend “Bunny’s” house. Each page features objects that she is placing into her suitcase that match the objects depicted on the two-piece puzzles. Therefore, as the child reads the story, he/she puts together the puzzles (a teddy bear, a pair of socks, a toy train, etc.) indicated in the story.

“Milly’s Silly Suitcase” is considered a composite good for Customs purposes. 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. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3 (a) states in part when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

Since no single component (the book or the puzzle) imparts the essential character, this composite good is classified in accordance with GRI 3(c). Therefore, since the tariff heading for puzzles (9503) appears last in numerical order among the competing headings (book and puzzle), which equally merit consideration, “Milly’s Silly Suitcase” will be classified under Heading 9503.    

The applicable subheading for “Milly’s Silly Suitcase” identified as ISBN 1-58476-476-7 will be 9503.60.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Puzzles and parts and accessories thereof: Other." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.


Robert B. Swierupski

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