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NY C80480




October 29, 1997

CLA-2-95:RR:NC:SP:225 C80480

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010; 9502.91.0000; 4202.12.2020

Mr. Louis Mauna
James G. Wiley Co.
P.O. Box 90008
Los Angeles, Calif. 90009-0008

RE: The tariff classification of a stuffed doll, doll clothing and a case from Taiwan

Dear Mr. Mauna:

In your letter dated October 2, 1997 you requested a tariff classification ruling.

The submitted sample consists of a stuffed doll, doll's dress and a carrying case. The product is associated with a series titled the "Lasting Impressions Companion Doll Collection". The doll has a porcelain head and stuffed body which incoporates a wire frame for support. She stands 12 inches high and will be completely outfitted in a dress, pantaloons, stockings and shoes. Hanging inside the case will be an extra dress for the doll.

The case or trunk measures approximately 13 inches high by 7 inches wide by 6 inches deep. It is said to be made of processed particle board covered with PVC vinyl on the outside. The case is rigid with a hinged opening, latch closure and plastic carry handle. It's interior contains a pull out drawer and a small metal fixture for hanging the doll's dresses.

You have stated in a fax to this office that all the items will be imported packaged together as a set for retail sale. However, it is Customs position that the case and its contents are not classifiable as a set. The trunk serves as a sturdy storage case for the protection and transportation of the doll and it's accessories. The storage and carrying of articles are activities unrelated to playing with dolls. Therefore each item is separately classifiable.

The applicable subheading for the stuffed doll will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free.

The applicable subheading for the doll's dress will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The rate of duty will be free.

The applicable subheading for trunk/storage case, with outer surface of PVC, will be 4202.12.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides. The rate of duty will be 20 percent ad valorem.

This ruling is being issued under the provisions of Part 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,

Robert B. Swierupski
Director,

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