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NY 893023




December 21, 1993

CLA-2-95:S:N:N8:225 893023

CATEGORY: CLASSIFICATION

TARIFF NO.: 9501.00.6000

Mr. Samuel Zekser
Sobel Shipping Co., Inc.
170 Broadway Suite 1501
New York, New York 10038-4184

RE: The tariff classification of a doll stroller with doll from China

Dear Mr. Zekser:

In your letter dated December 8, 1993, you requested a tariff class- ification ruling on behalf of your client Uneeda Doll Co., Inc.

A sample of "Baby Sweetums & Her Stroller" accompanied your inquiry. The article consists of a stuffed doll and her stroller. The doll measures approximately 14 inches in height and has a plastic head, arms and legs. The cloth torso is stuffed with traditional stuffing material. The stroller has a textile seat which allows for easy folding. It measures 24 inches in height and has a plastic frame with curved handles.

Classification is based upon the General Rules of Interpretation. This article is considered a set for classification purposes. 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". Due to the large size and overwhelming appeal of the stroller, this office finds the essential character of the set is imparted by the stroller.

The applicable subheading for the "Baby Sweetums & Her Stroller" will be 9501.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls' carriages, dolls' strollers and parts and accessories thereof. The duty rate will be 7.8 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

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