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NY C89277


July 8, 1998

CLA-2-95:RR:NC:SP:225 C89277

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9502.99.0000; 9608.10.0000

Mr. William A. Vollmerhausen

Kmart Corporation

Resource Center

3100 West Big Beaver Road

Troy, MI 48084-3163

RE: The tariff classification of a doll, dolls' comb, pen and refills from China

Dear Mr. Vollmerhausen:

In your letter dated June 2, 1998, received in this office on June 19, 1998, you requested a tariff classification ruling.

A sample of the "Pen Castle Beauties," code #2951, was submitted with your inquiry. The item consists of a pen with colored refills, a doll and dolls' comb. The case of the pen incorporates a clear cylinder portion that contains a tiny doll figure measuring 5 cm in height. The top portion of the cylinder is constructed to resemble a castle. This entire section of the pen, including the doll, is removable without interfering with the pen's writing capacity. Two colored ink refills are interchangeable with the pen. The doll's comb may be used to comb the doll's hair. All components will be imported packaged together on a blister card for retail sale.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...".

The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) define "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. Your product, "Pen Castle Beauties," although put up together, fails criteria (b) above in that writing and playing with dolls are unrelated activities. The article cannot be considered a set for classification purposes and, therefore, is separately classifiable.

The applicable subheading for the doll will be 9502.10.0060, 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: other. The rate of duty will be free.

The applicable subheading for the doll's comb will be 9502.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: other. The rate of duty will be free.

The applicable subheading for the pen and refills will be 9608.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ball point pens. The rate of duty will be 0.8 cents each [piece] plus 5.4 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,


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