The tariff classification of a "25 Pc. Doll with Terry Ponytailers" from China.

NY K88086 July 28, 2004 CLA-2-95:RR:NC:SP:225 K88086 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 6217.10.8500 Ms. Carol Ritchings Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a “25 Pc. Doll with Terry Ponytailers” from China. Dear Ms. Ritchings: In your letter dated July 21, 2004, you requested a tariff classification ruling. You submitted a sample of a “25 Pc. Doll with Terry Ponytailers” identified as model number 59319A. The textile doll measures approximately 9-1/4 inches in height and has orange string-like hair. The body is comprised of an attached zippered clear plastic bag that contains blue, purple, white, and pink circular ponytailers that measure approximately 2 inches in diameter. The ponytailers, which are used to secure the hair, are made of elastic fabric. The doll has a hanging loop attached to the top of the head. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The “25 Pc. Doll with Terry Ponytailers” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Playing with a doll and tying one’s hair with the ponytailers are different activities. Therefore, the contents must be classified separately. The applicable subheading for the doll will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Other.” The rate of duty will be free. The applicable subheading for the ponytailers will be 6217.10.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories… Accessories: Other: Headbands, ponytail holders and similar articles." The rate of duty will be 14.6% ad valorem. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division