Base
A806521996-03-20New YorkClassification

The tariff classification of a doll from China

U.S. Customs and Border Protection · CROSS Database · 8 HTS codes referenced

Summary

The tariff classification of a doll from China

Ruling Text

NY A80652 March 20, 1996 CLA-2-95:RR:NC:FC: 225 A80652 CATEGORY: Classification TARIFF NO.: 9502.10.0020; 9502.91.0000; 9502.99.0030; 9503.90.0030; 9609.10.0000; 4820.10.2020; 4911.91.2040; 7326.90.8585 Mr. Patrick Gallagher Patrick Gallagher Customhouse Brokerage P.O. Box 55488 Portland, OR 97238-5488 RE: The tariff classification of a doll from China Dear Mr. Gallagher: In your letter dated February 6, 1996, received in this office on February 22, 1996, you requested a tariff classifi-cation ruling on behalf of your client Hart Enterprises, Inc. A sample of "Pocketable Alice" was previously submitted and held in this office pending your follow-up inquiry. The product is part of an assortment of four styles which are pictured on the box. On January 16, 1996, this office issued NY Ruling #817661 which classified only two of the styles. Additional information was requested to properly classify the remaining styles which this letter will address. The "School Time Girl" set consists of a bendable doll, measuring 12 cm in height, a pair of shoes, dress, hanger, hand-bag, miniature imitation walkman (preceding items are sized for the doll), colored pencils, paper and folding bed with specially designed pockets for all articles. Note that the pencils, paper and stickers are for use by the child and are totally unrelated to the doll except that they are packaged and sold with her. Additionally, a metal key ring is featured on the package which may later be attached to the fold out bed/carrier. The "Hobby Girl" set is composed of a bendable doll, meas-uring 12 cm in height, a pair of shoes, dress, hanger (preceding items are sized for the doll), colored pencils, paper, stickers and folding bed with specially designed pockets for all articles. Note that the pencils, paper and stickers are for use by the child and are totally unrelated to the doll except that they are packaged and sold with her. Additionally, a metal key ring is featured on the package which may later be attached to the fold out bed/carrier. Classification is based upon the General Rules of Interpre-tation. The "School Time Girl" and "Hobby Girl" products are not considered sets for classification purposes. The addition of pencils, paper and stickers for use by the child destroys the set concept. The activity of playing with the doll is separate and distinct from writing, coloring and decorating with stickers. Therefore, each item in the retail package is separately classi-fiable as follows: The applicable subheading for the bendable dolls, will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls: whether or not dressed: not over 33 cm in height. The rate of duty will be free. The applicable subheading for the dolls' dresses, shoes and handbag will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: garments and accessories thereof, footwear and headgear. The rate of duty will be free. The applicable subheading for the dolls' hangers will be 9502.99.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: other: other. The rate of duty will be free. The applicable subheading for the miniature walkman and doll bed/carrier will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. The applicable subheading for the colored pencils will be 9609.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross plus 4.3 percent ad valorem. Pencils from China may be subject to anti-dumping duties. Before importing the merchandise, we suggest that you contact the International Trade Administration at: Office of Anti-dumping Investigations International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230 The applicable subheading for the paper will be 4820.10.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 3.2%. The applicable subheading for the stickers will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for lithographs on paper or paperboard, not over 0.51 mm in thickness, other than posters. The rate of duty will be 10.6 cents per kilogram. The applicable subheading for the metal keyring will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The rate of duty will be 4.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regard-ing the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division