HQ 082715: Tariff Classification of "Baby Bear" Book and Stuffed Bear Figure

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 082715

                          June 15, 1989


CLA-2 CO:R:C:G 082715 JBW 830655

CATEGORY: Classification

TARIFF NO.:    4903.00.0000; 9503.41.1000


Mr. Chuck Huettner
J. W. Hampton, Jr. & Co., Inc.
233 Broadway
New York, New York 10279

RE:  Tariff Classification of "Baby Bear" Book
     and Stuffed Bear Figure


Dear Mr. Huettner:


          Your letter of June 14, 1988, on behalf of F. W.
Woolworth Co., addressed to our New York office, has been
referred to this office for reply concerning the tariff
classification of the merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).

FACTS:

          The sample of the merchandise submitted consists of a
stuffed figure of a bear, approximately 13 cm in height, that is
covered with plush acrylic knit pile fabric and has plastic eyes.
The sample also contains a 10-page, printed cardboard book titled
"Baby Bear Goes to the Zoo."  The book contains illustrations
depicting the bear at a zoo and a minimal amount of text.  These
two items are packaged for retail sale in a cardboard display
container.

ISSUE:

          What is the proper HTSUSA classification for the bear
figure and a book containing illustrations of the figure, both of
which are packaged together for retail sale?


LAW AND ANALYSIS:

           The General Rules of Interpretation (GRI's) provide
the legally binding rules of classification under the HTSUSA.
GRI 1 provides that classification is determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes, and then, if necessary, according to
the remaining GRI's, taken in order.

          The sample consists of a stuffed bear figure and a
book.  Heading 9503, HTSUSA, provides for toys representing
animals.  Heading 4903, HTSUSA, provides for children's picture
books.  Therefore, contained in a single retail package are two
items that are classifiable under two separate headings.  GRI 3
applies when goods are classifiable under two or more headings;
GRI 3(b) covers goods put up in sets for retail sale.

          The first issue to be considered under GRI 3(b) is
whether the items are put up in a set for retail sale.  The
Explanatory Notes, which represent the official interpretation of
the HTSUSA at the international level, for GRI 3(b) define "goods
put up in sets for retail sale."  Such goods: (a) consist of at
least two different articles that are classifiable in different
headings, (b) consist of products put up together to meet a
particular need or carry out a specific activity, and (c), are
put up in a manner suitable for sale directly to users without
repacking.

          The board book and stuffed figure packaged together
fail to constitute a set.  These items meet elements (a) and (c)
above, but, when put together, do not meet a particular need or
carry out a specific activity.  The illustrations and the text
of the book portray a group of bears at a zoo.  The bears see the
animals playing, feed the animals, and say "good-bye" to the
animals.  The book does not suggest any common play or activity
with the accompanying figure.  The figure merely provides a
physical representation of a character in the book.  Moreover,
neither the book nor the bear figure can be characterized as an
accessory to the other item, for neither item plays a subordinate
role to the other.  Thus, these items suggest no particular need
or specific activity.

          Having failed as a set, the goods must be classified
separately under GRI 1.  Therefore, the book should enter under
subheading 4903.00.00, HTSUSA, and the bear figure should enter
under subheading 9503.41.10, HTSUSA, as toys representing
animals: stuffed toys.


HOLDING:

          The "Baby Bear" figure and book, packaged together, do
not constitute a set.  These items are therefore classified
separately.  The bear figure is classified under subheading
9503.41.10, HTSUSA, as toys representing animals: stuffed toys.
The illustrated book is classified under subheading 4903.00.00,
HTSUSA, as children's picture, drawing, or coloring books.



                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division