CLA-2-95:RR:NC:2:224 L82259
Mr. Robert J. Rutland, Jr.
Senator International
1469 Hamilton Parkway
Itasca, IL 60143
RE: The tariff classification of a Huggable Booboo Buddy from China
Dear Mr. Rutland:
In your letter dated January 11, 2005, on behalf of Sassy Baby Products, you requested a tariff classification ruling.
You submitted descriptive literature and a product sample with your request. The subject merchandise is described as a Huggable Booboo Buddy, #030509. The product is comprised of a fabric toy animal, in this case a hippo, and a gel pack that may be frozen before use by the consumer. The item may be used to provide cool comfort to a child with a cut or scrape, however this function is a minimal one when compared to the play value of the toy animal. The toy and gel pack will be sold and marketed as a set, and the product will also be considered a set for tariff purposes.
Noting GRI-3 (b), the component that gives the set the essential character would dictate the classification of the set. The toy animal portion of the Huggable Booboo Buddy would exemplify the essential character. Therefore, the applicable subheading for the Huggable Booboo Buddy (#030509), will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division