The tariff classification of a fabric doll with pillow from China

N168481 June 15, 2011 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0083; 9404.90.2000 Mr. Richard D. Gibson Regal International, Inc. 115 Swinley Forest Williamsburg, VA 23188 RE: The tariff classification of a fabric doll with pillow from China Dear Mr. Gibson: In your letter dated May 23, 2011, you requested a tariff classification ruling on behalf of Dreams of Hope, LLC. Photographs of the product referred to as a doll and doll pillow set were received with your inquiry. The item is comprised of a stuffed doll constructed of a 100% cotton body and 100% polyester fiber stuffing and a pillow shell made of 65% polyester and 35% cotton. The pillow, like the doll, is stuffed with 100% polyester. The doll, which measures approximately 19” tall, features a white cloth body, a cloth face with facial features and dark brown yarn hair. She is wearing a pink calico fabric dress trimmed in white lace. The pillow, which measures approximately 11” square and is 3” in thickness, is covered in white material with a ruffle trim in the same calico material as the doll’s dress. The doll and pillow will be marketed and sold as a set in a sealed plastic bag. Due to the independent nature of the doll and pillow, they will be classified separately. The product is not considered a set for tariff purposes since each may be used alone for distinctly different activities. The applicable subheading for the fabric stuffed doll will be 9503.00.0083, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other: Labeled for use by persons 3 to 12 years of age.” The rate of duty will be free. The applicable subheading for the fabric pillow will be 9404.90.2000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing ( for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other pillows, cushions and similar furnishings: other. The rate of duty will be 6 % ad valorem. 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