The tariff classification of an “el Chavo” doll and matching hats from China

N237154 January 29, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 6505.00.6090 Mr. Giovanni Cervantes Jakks Pacific, Inc. 21749 Baker Pkwy Walnut, CA 91789 RE: The tariff classification of an “el Chavo” doll and matching hats from China Dear Mr. Cervantes: In your letter dated January 7, 2013, you requested a tariff classification ruling. A sample of the “el Chavo” talking doll packaged with a matching “el Chavo” hat, item number 66579, was received with your inquiry. The plush stuffed doll, which measures approximately 18” in height, and matching hat are based on a popular Latin American show. The description included refers to the doll as a “talking” doll, however, the sample that was provided did not “talk.” The hat is worn by the child so that he or she can imitate the character while playing with the doll. Note 4 to Chapter 95 allows articles that are imported packaged together with toys for retail sale to be classified in heading 9503, Harmonized Tariff Schedule of the United States (HTSUS), provided that the combination of items does not constitute a set under GRI 3(b), and the combination has the essential character of toys. Also, for Note 4 to apply, the toy and non-toy item(s) must complement one another to the extent that together they can be used for “amusement, diversion or play” in order to possess “the essential character of toys.” These items, when imported together, meet these requirements and are principally designed for the amusement of children 3 years of age and older. Also included in this ruling request was a sample of an individual “el Chavo” hat, item number 64704, that will be imported separately. You state that the hat is constructed of polyester woven fabric. However, upon examination by this office, the fabric was determined to be of knit construction. The novelty hat features a four panel crown with a foam lining, ear flaps and a small brim. In your request you suggest that the hat should be classified as a toy under heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). However, the hat on its own does not make a dress-up outfit. CBP has stated that in order to be considered an outfit/toy dress-up set for tariff purposes the set should be made up of two or more different articles that enable a child to act or role-play as grown-up by representing a person, profession, work or recreation. The hat alone does not satisfy this requirement. The applicable subheading for the “el Chavo” hat imported separately will be 6505.00.6090, HTSUS, which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. The applicable subheading for the “el Chavo” doll packaged with the matching hat will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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, Thomas J. Russo Director National Commodity Specialist Division