The tariff classification of a Baby Alive Fairy collection from China

N043824 November 20, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080, 9505.90.6000 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of a Baby Alive Fairy collection from China Dear Ms. Borges: In your letter dated November 3, 2008, you requested a tariff classification ruling. A sample of the “Baby Alive Basic Doll Fairy,” item number 19078, has been submitted with your inquiry. It is part of the Baby Alive line of dolls and accessories for girls. A similar item was previously ruled upon in New York ruling N040875 as the “Fairy Set,” with no item number, but contained a different costume. The “Baby Alive Basic Doll Fairy” includes a doll, sippy cup, doll dress, wings, diaper, tiara, and rattle appropriately sized for the doll. Also included is a costume skirt and tiara for the child. The components of the “Baby Alive Basic Doll Fairy” do not constitute a set for classification purposes. While the costume skirt for the child matches the dress on the doll and they are packaged together, the collection of articles are not related to a common activity, nor are they put up together to meet a particular need. Playing with a doll and dressing up to resemble one’s doll are two separate and distinct activities. Since the items are not a set for tariff purposes, each item in the retail package must be separately classified. Although the skirt has multiple layers and two well-made embellishments, it has a loose single straight stitched waist, loose single straight stitched seams and a visible loose overlock stitched hem. The skirt meets the requirements for classification as flimsy in tariff heading 9505. While called a tiara, the article is not considered a clothing accessory of chapters 61 or 62 or headgear of chapter 65. The article also is not considered a hair slide of chapter 96. Instead, the article is designed as an accessory to a costume. The applicable subheading for the costume skirt and tiara will be 9505.90.6000, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for the toy components of the “Baby Alive Basic Doll Fairy” (doll, sippy cup, dress, wings, diaper, doll tiara, and rattle) will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division