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NY N009754




April 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.00.0080

Mr. Pete Mento
Expeditors Tradewin, LLC
425 Valley Drive
Brisbane, CA 94005

RE: The tariff classification of Zoobie Pets™ from China

Dear Mr. Mento:

In your letter dated April 11, 2007, you requested a classification ruling, on behalf of Zoobies LLC, your client.

You are requesting the tariff classification on a product that is described as Zoobie Pets™; there is no designated style number for the item. The Zoobie Pets™ are comprised of plush toy animals with a removable polyester fleece blanket inside each animal. The Zoobie Pets™ will be available in 12 different animal characters, such as Ellema the Elephant, Cheche the Cheetah, Mashaka the Monkey, and the submitted sample, Winda the Wildebeest, among others. The plush toy animal transforms to a stuffed toy when the blanket is enclosed in the zippered pouch, however the animal is a toy with or without the blanket inside. The fleece blanket’s edges are hemmed; it measures 132 cm x 84 cm in size. The blanket may be used by a small child when sleeping. The sample will be returned, as requested by your office.

The Zoobie Pets™ would be considered a composite good for tariff classification 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. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (b), they are classified in the heading/subheading of the tariff that occurs last in numerical order among those that equally merit consideration.

Noting GRI-3 (c), the heading/subheading for the toy portion of the product occurs last in numerical order in the HTSUS among those that equally merit consideration. Therefore, the applicable subheading for the Zoobie Pets™ will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tricycles, scootersand similar wheeled toysdolls, other toysparts and accessories thereofother. The duty rate 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.

Sincerely,

Robert B. Swierupski
Director,

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