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NY M85599

August 25, 2006

CLA-2-95:RR:NC:2:224 M85599


TARIFF NO.: 9503.49.0000

Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket RI 02862-0200

RE: The tariff classification of toy animals and accessories from China.

Dear Ms. Borges:

In your letter dated August 8, 2006, you requested a tariff classification ruling.

The goods consist of two items composing your TJ Bearytales line of merchandise. Samples have been submitted and will be returned at your request. The first item is identified as TJ Bearytales, item 53683, a boxed assortment consisting of an interactive toy bear figure that tells stories accompanied by animated movements, a 24 page illustrated book and a bag to carry the book and other accessories.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings (or subheadings) and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

There is no one heading or subheading in the tariff schedule that covers all the components of item 53683 TJ Bearytales in combination. Therefore, GRI 1 cannot be used as a basis for classification. GRI 3(b) states, in part, that goods put up in sets for retail sale shall be classified as if consisting of the component that gives them their essential character. We are of the opinion that the sample box contents are a set for tariff purposes. Further, we conclude that the toy bear figure imparts the essential character to the whole good.

Under authority of GRI 3(b), the sample TJ Bearytales box set is provided for as a toy in heading 9503. It is specifically classifiable in subheading 9503.49.0000, HTSUS, which provides for “Other toysToys 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 second item is identified as the TJ Bearytales Space Adventure, item number 51689. This product is an accessory pack and includes a toy “space radio” and a story cartridge to be used with the TJ Bearytales bear, together with a “Share and Tell” storybook.

Chapter 95, Note 3, HTSUS, states: “Subject to note 1 above [re merchandise excluded from classification under any of the headings of the chapter], parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.”

Subheading 9503.49.00, HTSUS, describes “other toys; Toys representing animals or non-human creaturesand parts and accessories thereof.”

We believe that the explicit wording of the note 3 to chapter 95 covering subheading 9503.49.00, HTSUS, establishes clearly that parts and accessories suitable for use solely or principally with articles of chapter 95 must be classified with those articles.

Accordingly, if the toy “space radio,” story cartridge and storybook are used as accessories of toys representing animals or non-human creatures as you assert, then the toy animal components composing item 51689 are classifiable under subheading 9503.49.0000, HTSUS, which provides for “Other toys; 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.

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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