NY 803935 - The tariff classification of "Dreamlove Collectibles", an assortment of six "Dreamlove" babies posed on bases, from China. - United States International Trade Commision Rulings

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DEPARTMENT OF THE TREASURY
U.S. CUSTOMS SERVICE
NEW YORK, N.Y.

NY 803935

January 3, 1995

CLA-2-95:S:N:N8:225 803935

CATEGORY: CLASSIFICATION
TARIFF NO.: 9502.10.4000

Mr. Fermin Cuza
Vice President, International Trade and Government Affairs
Mattel, Inc.
333 Continental Boulevard
El Segundo, CA 90245-5012

RE: The tariff classification of "Dreamlove Collectibles", an assortment of six "Dreamlove" babies posed on bases, from China.

Dear Mr. Cuza:

In your letter dated November 1, 1994 you requested a tariff classification ruling. The necessary sample was received in this office December 14, 1994.

Arco Toys, a subsidiary of Mattel is producing Item 69078, Dreamlove Collectibles. It is an assortment of six "Dreamlove" babies, sculpted to match Mattel's "Dreamland Nursery" dolls, posed on bases, each depicting a different theme. The themes are feeding, bedtime, playtime, picnic, shopping and party.

Each theme is a set. Each item in the set is made of molded plastic except for the two small paper labels. The labels allow the child to name the baby by placing the label on the front of the base. Each set has a base appropriate to the theme, i.e., grass at a picnic. Each set has a highly detailed "Dreamland Nursery" doll. The remaining items are unique to each set. There is a dog and a picnic basket for the picnic theme. The bedtime theme has a large pillow. The retail packing is a clear molded plastic dome with a flat cardboard bottom. It gives the impression of a doll display case. The doll provides the essential character of the set.

REPLY TO: AREA DIRECTOR OF CUSTOMS, NEW YORK SEAPORT, NEW YORK, NEW YORK 10048 The applicable subheading for the "Dreamlove Collectable" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings and parts and accessories thereof: Other: Not over 33 cm in height". The rate of duty will be 12 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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