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NY 861151


March 27, 1991

CLA-2-95:S:N:N3D:225 861151

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 6405.20.9015, 4202.22.8050

Mr. Herbert T. Posner
Weltz & Posner
Empire State Building
350 Fifth Avenue, Suite 7610
New York, New York 10118

RE: The tariff classification of a stuffed doll, slippers and handbag from China

Dear Mr. Posner:

In your letter dated February 27, 1991, you requested a tariff classification ruling on behalf of your client Well-Made Toy Mfg. Corp.

The sample submitted, known as "Dolly Mine and Me - Doll Dress-Up & Play Set", includes a stuffed doll, slippers and handbag all having a similar pattern and color scheme. The stuffed doll measures approximately 15 inches in height. Her outer shell is made of 100 percent polyester and is stuffed with traditional stuffing material. The doll has bright yellow yarn hair and painted on facial features. She is wearing a pink floral dress with matching hair bow, pink shoes and white lace socks. All of her clothing is permanently attached.

The slippers are designed for a child to wear. A stuffed doll's head is attached above the toe of the slippers. They are made of polyester and plush acrylic. The pink plush material covers the sides and extends around the heel of the slipper. They are lined with a soft felt material.

The handbag, made of polyester, is also patterned after the doll with a similar pink floral design. It is round in shape with a stuffed doll's head sewn on the center of the bag. A zipper is placed at the top of the bag with a short carry strap of textile material.

In your letter you state that you believe the articles are a set under GRI 3(b) and that the doll is the essential character of the set. This office disagrees with your conclusion. Your first point, that the articles are classifiable under different headings and are put up together for retail sale, is correct. However, the items are not related to a specific need or activity as you propose. The similar pattern and color of the articles does not make them a set. The doll is for the child to play with, the slippers are designed to be worn in the home at bedtime and the handbag is designed to be worn and used by the child day or night. Here you have three distinctly different activities. The only amusing article is the doll. Although the term "dress up" is used in the name of the item, this does not make the article a dress up set. When the slippers and bag are worn by the child she is not imitating the activities of a grown up.

The applicable subheading for the stuffed doll will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: stuffed. The duty rate will be 12 percent ad valorem.

Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under HTS subheading 9902.95.01, if imported on or before December 31, 1992.

The applicable subheading for the handbag will be 4202.22.8050, HTS, which provides for handbags, whether or not with shoulder strap, including those without handle: with outer surface of textile materials: other: of man-made fibers. The duty rate will be 20 percent ad valorem.

The handbag falls within textile category designation 670. Based upon international textile trade agreements, products of China are subject to quota and visa restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the slippers will be 6405.20.9015, HTS, which provides for house slippers, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials, which, by weight, predominately consist of fibers other than vegetable fibers or wool; and which have a line of demarcation between the sole and the upper. The duty rate will be 12.5 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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