NY 0857277 - The tariff classification of a toy set from China - United States International Trade Commision Rulings

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NY 857277

November 9, 1990

CLA-2-95:S:N:N3D:225 857277

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.70.8000

Mr. Fermin Cuza
Mattel Toys, Inc.
P.O. Box 326
Hawthorne, CA 90250-0326

RE: The tariff classification of a toy set from China

Dear Mr. Cuza:

In your letter dated October 16, 1990, you requested a tariff classification ruling.

The sample submitted is called "Barbie Hawaiian Fun Hammock Hideaway". The item is intended to create a Hawaiian scene for the popular Barbie doll. The contents include: a hammock/hip pack, 2 hammock extensions, 1 belt piece, two-piece stand, 2 palm trees, 4 sets of leaves, 2 hammock loops, table, glasses, plates, necklace, and various tropical fruits. All articles are made of plastic with the exception of the hammock/hip pack which is made of 100 percent cotton textile material. It should be noted that there are no dolls included in the set.

The hammock and fruit have dual functions. In addition to serving as a swing for Barbie, the hammock may be worn as a hip pack by a child. A zipper is sewn lengthwise along one side of the hammock creating a pouch, capable of holding small articles. The fruit may be served to Barbie while she relaxes in her hammock or, it may be strung on a plastic necklace to be worn by a child. The idea being that the child will feel like part of the "Hawaiian Luau" with Barbie and her friends.

Although these toys are capable of serving two functions it is Customs position that the primary use and essential character is to create Barbie's Hawaiian environment. Any other use is considered secondary.

The applicable subheading for the "Hawaiian Fun Set" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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