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NY F85274




April 18, 2000

CLA-2-95:RR:NC:SP:225 F85274

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9502.91.0000; 3926.40.0000; 4908.90.0000; 3919.90.5060; 4202.22.1500

Ms. Kathy O’Connor
W.J. Norris, Inc.
80 King Spring Road
P.O. Box 3426
Windsor Locks, CT 06096

RE: The tariff classification of a doll, doll’s handbag, press-on nails, tattoo transfers, stickers, and a child sized handbag from China

Dear Ms. O’Connor:

In your letter dated March 23, 2000, received in this office on March 27, 2000, you requested a tariff classification ruling on behalf of Totsy Manufacturing Company.

A representative sample of item #19102, “Girls on the Glow,” was submitted with your inquiry. The article comes in four assorted styles identified as style numbers 10 through 13. This letter will address the classification of styles #11 and #13 only. The classification of style numbers 10 and 12 will be addressed in a separate ruling letter to you (see NY F84787).

Style #11 and #13 are made up of the same components with slight variations in design. Each item consists of an 11 ½” fashion doll, doll’s handbag, press-on nails with adhesive tabs for the child, nail tattoos, glow in the dark stickers, and a child’s vinyl handbag designed to be worn on the back. The doll is poseable with moving head, arms, legs and waist. The mini handbag is sized for the doll. A strip of flat pressure sensitive stickers, in the shape of stars, is intended for placement on the doll’s clothing, bag or child’s handbag as a decoration. The plastic nails are sized for the child and come with a packet of temporary tattoos that may be applied to the nails or other objects by rubbing-on. The tattoos can be removed with alcohol or cold cream. All items are packaged on a cardboard platform inside the child sized vinyl handbag. The clear vinyl handbag, in which the items are packaged, measures 9 3/4” high by 7” wide by 2 ¼” deep. It is made of clear Polyvinyl Chloride, (PVC) plastic sheeting and has a zipper closure with adjustable plastic shoulder straps and a plastic loop for hanging. The handbag is designed to be worn on the back.

It is noted that the PVC handbag is not specially shaped or fitted to contain the articles with which it is sold. The handbag is not usual packaging for the doll, press-on nails, tattoos or stickers, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is clearly designed for long term repetitive use.

The General Rules of Interpretation (GRI's) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

The Explanatory Notes, which represent the official interpretation of the HTS at the international level, for GRI 3(b) defines "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. In that the components of the “Girls on the Glow” products do not satisfy criteria (b), each article in the retail package must be separately classified.

The components of Styles #11 and #13 are classified in the following manner:

The applicable subheading for the fashion dolls 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 handbags 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 the press-on nails will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the temporary tattoos will be 4908.90.0000, HTS, which provides for printed transfers (decalcomanias), other than vitrifiable. The rate of duty will be 6.2 cents per kilogram.

The applicable subheading for the star shaped, flat, pressure sensitive stickers will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the PVC handbags designed to be worn on the back will be 4202.22.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strapwith an outer surface of a sheeting of plastic. The rate of duty will be 17.6% 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,
National Commodity

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