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NY N005450

January 22, 2007



TARIFF NO.: 9502.10.0010

Marianella Tomasio
Innovative Kids
18 Ann Street
Norwalk CT 06854-2258

RE: The tariff classification of “Ivy, The Fairy of Friendship” book from China.

Dear Ms. Tomasio:

In your letter dated December 5, 2006, you requested a tariff classification ruling.

The merchandise consists of a product titled “Ivy, The Fairy of Friendship.” The article consists of a children’s storybook combined with a five inch high stuffed doll figure that helps the child reader understand and engage in the plot of the storybook. The sample you provided will be returned at your request.

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 and any relative section or chapter notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. In the event that goods cannot be classified solely on the basis of GRI 1 the remaining GRIs may then be applied.

The instant product is a book in part only. It also comprises a doll figure. There is no specific heading in the tariff for a good consisting of these items combined together. Accordingly, they may not be classified solely on the basis of GRI 1.

Customs must use GRI 3 to classify the subject merchandise. Because the goods cannot be classified under GRI 3(a) or (b), GRI 3(c) offers a default classification: “under the heading which occurs last in numerical order among those which equally merit consideration.”

Consequently, the applicable subheading for the “Ivy, The Fairy of Friendship” product will be 9502.10.0010 HTSUS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed, stuffed.” 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 Tom McKenna at 646-733-3025.


Robert B. Swierupski

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