&&The product is the Children’s Gift Set composed of a Piochon Le Petit Canard book and interactive plush toy. The book and the plush toy are imported in a box packaged for direct sale to the final consumer without repackaging.&&&&The sets are offered in English and French versions and marked for children over three years of age.&&&&The book has a hard cover and contains 36 sheets. It is illustrated and has a continuous narrative.&&&&The toy is a stuffed animal representing a duck with a built-in sound module (which runs on three AAA batteries, not included in the set).&&&&This kit is designed for children, to generate interest in books and especially reading. The interactive plush toy is a stuffed animal with a built-in audio book. The playback is started by pressing the play button located under the duckling’s right wing, and the story can be paused by pressing the pause button under the left wing.&&&&The audio recording is professionally done and complemented by realistic sound effects.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization’s (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your application for an Advance Ruling, you proposed tariff classification under 9503.00.70. This tariff classification number is incorrect.&&&&The product Children’s Gift Set – Composed of a Piochon Le Petit Canard book and interactive plush toy is considered to be composed of at least two different articles that, at first glance, would likely fall under different headings. Consequently, GIR 1 is insufficient to classify them, and we must consider classification according to GIR 3.&&&&Since the potential classification headings are considered equally specific, GIR 3(a) did not provide a solution to the classification problem, and we must rely on GIR 3(b).&&&&To be considered a set packaged for retail sale, the product must be composed of products or articles presented together for the satisfaction of a specific need or the performance of a specific activity. The plush toy and the book together do not satisfy a specific need or perform a specific activity. The set does not meet this criterion.&&&&Note 4 to Chapter 95 states that heading 95.03 applies to articles of this heading combined with one or more articles and which cannot be considered sets under the terms of GIR 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and that the combinations have the essential character of toys. However, this combination of articles does not have the essential character of toys, and Note 4 does not apply.&&&&Consequently, the book and the plush toy must be classified separately in the most appropriate headings and not considered for classification under the premises of GIR 3(c).&&&&Chapter 49 includes “Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans,” heading 49.01 includes “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets,” and heading 49.03 includes “Children’s picture, drawing or colouring books.”&&&&Note 6 of Chapter 49 states that “For the purpose of heading 49.03, the expression ‘children’s picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.” However, the book that is the subject of this application has a continuous narrative and is intended to stimulate a child’s interest in reading. Therefore, it is excluded from heading 49.03, and in accordance with the Explanatory Notes to heading 49.03, this type of book will be classified under 49.01.&&&&Consequently, the Piochon le petit canard book is classified under 4901.99.00.91 as Other, Hard cover books.&&&&Chapter 95 includes “Toys, games and sports requisites; parts and accessories thereof,” and heading 95.03 includes more specifically “Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds.”&&&&Explanatory Note D) to heading 95.03 states that this heading includes toys intended primarily for the amusement of persons, in particular toys representing animals, which includes stuffed animals.&&&&The Piochon le petit canard Plush Toy is therefore classified under 9503.00.90.51, as Toys representing animals or non-human creatures, Stuffed, plush-covered.