CLA-2-95:S:N:N3D:225-851842
Mr. M. Barry Levy
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, New York 10004
RE: The tariff classification of a comforter and pillow set from
China
Dear Mr. Levy:
In your letter dated April 20, 1990 you requested a tariff
classification ruling on behalf of your client Noel Joanna, Inc.
The merchandise, Cuddle My Dolly Comforter & Pillow Set,
consists of a pillow measuring approximately eight inches by ten
inches including the two inch trim and a comforter measuring 24
inches by 18 inches including the two inch trim. The items have
the same fabric decorated with teddy bears, hearts and
alphabetical characters and are imported retail packaged
together. As you correctly noted, the Explanatory Notes to the
Harmonized System for Heading 9503 identifies doll furniture and
bedding as toys. However, the fact that these items are retail
packaged together does not mean they qualify for the toy set
provision. They lack the necessary interdependency as each can
fulfill its function without the other.
The applicable subheading for the Cuddle My Dolly Comforter
& Pillow Set will be 9503.90.6000, Harmonized Tariff Schedule of
the United States (HTS), which provides for Other toys; reduced-
size ("scale") models and similar recreational models, working or
not; puzzles of all kinds; parts and accessories thereof: Other:
Other: Other. The duty rate will be 6.8 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport