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NY F83731




March 22, 2000

CLA-2-95:RR:NC:SP:225 F83731

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0010; 9502.99.0000; 9503.90.0045; 4202.12.2050

Ms. Bernice Rudd
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a doll with accessories packaged inside a wheeled suitcase from China

Dear Ms. Rudd:

In your letter dated March 2, 2000 you requested a tariff classification ruling.

The submitted sample, “Dolly Tote” is a 14” doll and her accessories, packaged inside a wheeled Pullman style suitcase, identified as item #1170. The suitcase contains a stuffed vinyl face doll, doll’s comb & brush, rattle, pillow, dish, plastic eating utensils, imitation box of baby powder and imitation baby lotion. All the interior components are related to use with the doll and are sized accordingly.

The “Tote” refers to a Pullman styled suitcase for a child. The case measures 15” (L) X 12”(W) X 5”(D). It zippers around three sides and features an attached front pocket that also zippers closed. All front panels are made of clear PVC sheeting to enable viewing of the contents of the bag. Two side panels are clear with a small checkered pattern. The back panel is purple and not transparent. The entire bag is finished in pink trim and pink piping at the seams. In addition to its telescopic handle, the bag has a sewn on carry handle at the top.

The components of the "Dolly Tote" do not constitute a set for classification purposes. Although put up together, the collection of articles are not related to a common activity. Playing with the doll and storing and/or transporting the doll are two separate and distinct activities. The case described is not specially shaped or fitted to contain the doll and its accessories, nor is it viewed as normal packaging for the doll. This case is fully functional and reusable as a luggage tote for a child’s personal belongings. Having failed as a set, each item in the retail package must be separately classified as follows:

The applicable subheading for the 14” 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 comb and brush 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 doll’s rattle, pillow, dish, plastic eating utensils, imitation box of baby powder and imitation baby lotion, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. The rate of duty will be free.

The applicable subheading for the “Dolly Tote” suitcase of vinyl plastic will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other, other. 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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