The tariff classification of doll clothing from China

NY B88492 August 21, 1997 CLA-2-95:RR:NC:SP:225 B88492 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of doll clothing from China Dear Ms. Aldinger: In your letter dated July 25, 1997, received in this office on August 7, 1997, you requested a tariff classification ruling. The product is identified as "Fabulous Fashions Doll Clothes", item #971696. This set consists of 11 doll outfits and doll accessories which include: 5 pairs of earrings, 2 sunglasses, 1 visor, 2 camera's and 2 plastic cell phones. This fashion set is proportionately manufactured for use with any 11 1/2" size doll. Classification is based upon the General Rules of Interpre- tation. Item #971696, is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the doll clothing. The applicable subheading for the "Fabulous Fashions Doll Clothes", item #971696, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The rate of duty will be free. This ruling is being issued under the provisions of Part 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 regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division