The tariff classification of doll bedding from China

NY 807592 April 3, 1995 CLA-2-95:S:N:N8:225 807592 CATEGORY: Classification TARIFF NO.: 9503.90.0070 Ms. Carolyn Burnett Little Lords & Ladies P.O. Box 140008 Las Colinas Station Irving, Texas 75014-0008 RE: The tariff classification of doll bedding from China Dear Ms. Burnett: In your letter dated February 27, 1995, received in this office on March 5, 1995, you requested a tariff classification ruling. A sample of a top sheet for a doll's bed was submitted with your inquiry. The sheet is made of 100 percent cotton and batten lace. It measures approximately 5 1/2 by 3 1/2 inches and is designed for a doll house bed. Imported in bulk, the sheets will be retail packaged here in the U.S. In a phone conversation you stated that some of the sheets may undergo further processing by your firm subsequent to importation. The operations involved would simply be folding and sewing the sheet sides to form a pillow sham for a doll's bed. If such processing occurred, it would bear no affect on the classification of the imported article. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met. The applicable subheading for the doll's top sheet will be 9503.90.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys; other: parts and accessories. The rate of duty will be free. 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