The tariff classification of Double Dress Ups from China

NY 851870 May 04, 1990 CLA-2-95:S:N:N3D:225-851870 CATEGORY: Classification TARIFF NOS.: 9502.91.0000; 9503.70.8000 Susan DiGiacomo Senior Project Administrator The Main Street Toy Company, Inc. P. O. Box 700 West Simsbury, CT 06092 RE: The tariff classification of Double Dress Ups from China Dear Ms. DiGiacomo: In your letter dated April 19, 1990 you requested a tariff classification ruling. Double Dress Ups, Item 56562, is an eight piece Bride set. It includes for a young child a textile dress with a knit elasticized bodice, ribbon straps and a long skirt, a net elastic waist skirt with lace trim which can also be worn as a cape, a net veil with elastic headband, and a textile flower with a ribbon attached. Also in the retail package are copies of these items sized for an 11 and a half inch doll. Thus the child can dress up as a bride and dress her doll in the exact same outfit. Although both items in the retail package are toys, this is not a GRI 3 set classifiable under one HTS number because playing with dolls and playing dress up are two different activities. The applicable subheading for the Bride Dress Up will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof: Other: Other. The duty rate will be 6.8 percent ad valorem. The applicable subheading for the doll Bride outfit will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Garments and accessories thereof, footwear and headgear. The duty rate will be 8 percent ad valorem. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked. In one bottom corner of your package, in large letters, you have the name of the importer and the United States address. In much smaller letters, are the words "Made in China" embedded within a paragraph about registered trademarks. For legal marking, the letters in the country of origin name must be as large or larger than those showing a United States address. Additionally, your country of origin name must be in close proximity to the U.S. address. It should be directly above, below or next to the U.S. address. 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