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HQ 956676




January 23, 1995

CLA-2 CO:R:C:F 956676 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0040

Ms. Lorna Nichols
Pockets of Learning, Ltd.
31-G Union Avenue
Sudbury, Massachusetts 01776

RE: "My Press 'N Dress Doll;" A Doll, its Clothing, Accessories, and Container; GRI 5(a)

Dear Ms. Nichols:

This letter is in response to your request of June 27, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of an article identified as "My Press 'N Dress Doll," imported from China. Samples were submitted with your request.

FACTS:

The sample article consists of a flat, fabric, paper doll, measuring approximately 13 inches in height; a doll stand; 6 flat textile outfits, backed with hook and loop fasteners for attachment to the doll; and a "soft-sided bag" with a zipper closure on 3 sides. The bag, which resembles a colorfully designed, 3-ring binder (without rings), is comprised of 65 percent polyester and 35 percent cotton. It measures approximately 18 inches in width by 15 inches in height (when flat and fully opened), and contains separate, interior storage pockets that are labeled with embroidered script, dedicated for "Dolls," "Outfits," and "Accessories." Although additional doll clothing will be offered for purchase separately, the bag will only be sold with the doll and accessories, and the entire article will be imported in a retail package suitable for direct sale without repacking. -2-

ISSUE:

Whether the "soft-sided bag" is a container specially shaped or fitted to contain a specific set of articles, so as to be classified with such articles in heading 9502, HTSUS.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

As noted above, the article essentially consists of a doll, what the doll wears and is supported by, and a bag. Heading 9502, HTSUS, provides for "Dolls representing only human beings and parts and accessories thereof." The bag would be classifiable in either heading 4202 or chapter 63, HTSUS, if imported separately.

We note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that:

Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

In this case, the "soft-sided bag" is specially shaped or fitted to contain a specific set of articles (i.e., it is essentially flat, with pockets specifically designated for "Dolls," "Outfits," and "Accessories" that are flat). The bag is suitable for long term use, in that it is constructed of sturdy cotton and polyester with a zipper closure, and has intricately -3-
embroidered lettering and designs. The bag will also be entered only with the articles it is intended to contain, and is not sold separately.

Although dolls are not normally sold with containers, we find in this case, that the small, flat, and numerous pieces will most likely be retained for future play if stored and transported in a container such as this. It is our determination that the "soft-sided bag" meets the requirements of GRI 5(a), and is classifiable in the doll provision with its contents.

HOLDING:

"My Press 'N Dress Doll," is properly classified in subheading 9502.10.0040, HTSUS, the provision for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height." The applicable duty rate for entries of this merchandise made through December 31, 1994, was 12 percent ad valorem. Under the tariff effective January 1, 1995, the rate has been reduced to free.

Sincerely,

John Durant, Director

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