United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0857812 - NY 0857941 > NY 0857847

Previous Ruling Next Ruling


NY 857847


December 3, 1990

CLA-2-95:S:N:N3D:225 857847

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.99.3000, 9502.91.0000, 9503.90.6000

Mr. William J. Norris
W.J. Norris Inc.
310 North Street
P.O. Box 3426
Windsor Locks, Conn. 06096-3426

RE: The tariff classification of doll accessories from Hong Kong

Dear Mr. Norris:

In your letter dated November 2, 1990, you requested a tariff classification ruling on behalf of Totsy Manufacturing Company, Inc.

The samples submitted are plastic accessories, blister packed, for 11 1/2 inch dolls. Item number 487, "Shoes and Shoebag", contains six pairs of shoes and four pairs of boots in one hanging shoebag. The shoes provide the essential character of the set.

Item number 480, "Fashion Accessories", includes the following plastic doll accessories: watch, sunglasses, visor, binoculars, pocketbook, luggage, record player, tennis rackets and ball, comb, brush and mirror, hair band, barrette, belt, hangers, phone, camera, necklace, evening bag and food tray with imitation food. These items, as packaged, are unrelated in nature. They do not constitute a set for classification purposes.

The applicable subheading for item number 487, "Shoes and Shoebag", will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The duty rate will be 8 percent ad valorem.

The applicable subheadings for item number 480, "Fashion Accessories", will be as follows: the watch, sunglasses, visor, pocketbook, hair band, barrette, belt, necklace and evening bag will be classified 9502.91.0000, which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The duty rate will be 8 percent ad valorem. The applicable subheading for the hangers, comb, brush and mirror, will be 9502.99.3000, which provides for dolls representing only human beings: parts and accessories: other: other. The duty rate will be 12 percent ad valorem. The applicable subheading for the binoculars, luggage, record player, tennis rackets and ball, phone, camera, and food tray with imitation food, will be 9503.90.6000, which provides for other toys (except models), not having a spring mechanism. 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

Previous Ruling Next Ruling

See also: