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NY 817661





January 16, 1996

CLA-2-95:RR:NC:FC: 225 817661

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0020

Mr. Patrick Gallagher
Patrick Gallagher Customhouse Brokerage
P.O. Box 55488
Portland, OR 97238-5488

RE: The tariff classification of a doll from China

Dear Mr. Gallagher:

In your letter dated December 13, 1995, received in this office on December 18, 1995, you requested a tariff classifi-cation ruling on behalf of your client Hart Enterprises, Inc.

A sample of "Pocketable Alice" was submitted with your inquiry. The product is available in four assorted styles which are pictured on the box. This letter will address the classification of the two styles which comprise a set for classification purposes.

The "Sports Girl" set consists of a bendable doll, measuring 12 cm in height, and her accessories which include: a pair of shoes, dress, tennis racket, duffle bag, sun visor, towel and folding bed with specially designed pockets for all articles. Note that all accessories are proportionately sized for the doll. In addition, a metal key ring is affixed to the fold out bed/carrier which serves as a means of attachment to carry the set around.

The "Party Girl" set is composed of a bendable doll, measuring 12 cm in height, and her accessories which include: a pair of shoes, dress, necklaces, brush and mirror set, stick on earrings, duffle bag, and folding bed with specially designed pockets for all articles. Note that all accessories are proportionately sized for the doll. In addition, a metal key ring is affixed to the bed/carrier which serves as a means of attachment to carry the set around.

Classification is based upon the General Rules of Interpretation. The "Sports Girl" and "Party Girl" products are each considered sets for classification purposes. An interdependent relationship exists between all the items in the retail package. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of each article to be imparted by the doll figure.

In contrast to the above, this office finds the "School Time Girl" and "Hobby Girl" do not qualify as a set for classification purposes. The addition of pencils, paper and stickers for use by the child destroys the set concept. The activity of playing with the doll is separate and distinct from writing, coloring and decorating with stickers. There-fore, each item in the retail package is separately classifi-able. In order to properly classify these products, this office requires a value breakout for each individual item and a breakout of component materials by value and weight for the wallet.

The applicable subheading for the "Sports Girl and Party Girl" styles will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls repre-senting only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free.

This ruling is being issued under the provisions of Section 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 Alice J. Wong at 212-466-5538.

Sincerely,

Roger J. Silvestri
Director,

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