&&According to the sample submitted, this product, referred to as “Stuffed Toy and Fleece Blanket” combine a 40″ × 50″ polyester stitched trim fleece blanket and a 14″ stuffed plush toy. The blanket is rolled up and held onto the toy’s paws by disposable tagging fasteners. Both products are to be sold together for retail sale.

&&When, by application of Rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be according to Rule 3. Rule 3(a) cannot apply as each of the headings provide for only part of the articles that make up this product and each part is deem equally specific. For the purposes of Rule 3 (b), goods are considered “put up in sets for retail sale” when they consist of at least two different articles which are prima facie classifiable in different headings; are put up together to meet a particular need or carry out a specific activity and are put up in a manner suitable for sale directly to users without repacking.&&&&For classification purposes, this product is not considered “'goods put up in sets for retail sale” as the fleece blanket and the stuffed plush toy do not meet a particular need or carry out a specific activity and therefore, each item is to be classified separately.&&