The tariff classification of a doll bed and accessories with storage case from China

N249865 February 12, 2014 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Tina Jordan Mohawk Global Logistics 123 Air Cargo Road Syracuse, NY 13212 RE: The tariff classification of a doll bed and accessories with storage case from China Dear Ms. Jordan: In your letter received January 29, 2014, on behalf of DollsHobbiesNMore, you requested a tariff classification ruling. A sample of the “Foldable Doll Bed with Storage,” was submitted with your inquiry. The item consists of a foldable canvas-covered paperboard bed and mattress measuring approximately 20”(L) x 11”(W) when expanded to its full size. It comes with an appropriately sized canvas pillow and blanket measuring approximately 7”(L) x 4.5”(W) and 19”(L) x 15.5”(W), respectively. All of these items are packed into a polyester doll case with a zipper closure. It has a small plastic window so that the doll (not included) can “look” out. On the inside of the case under the plastic window is a polyester strap with a hook and loop attachment to hold the doll in place. On the opposite side of the case and also on the middle divider there are compartments made of a mesh fabric to hold additional doll accessories. There is also a handle on the top and side for transporting purposes. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI's), taken in order. The Explanatory Notes to the Harmonized Tariff System provide guidance interpreting 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 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. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “Foldable Doll Bed with Storage” to be a set for the purposes of the tariff with the essential character imparted by the doll bed and accessories. The “Foldable Doll Bed with Storage” is principally designed for the amusement of children 6 years of age and older and will be classified in Chapter 95 as a toy. The applicable subheading for the “Foldable Doll Bed with Storage” 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division