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NY I81394




May 14, 2002

CLA-2-95:RR:NC:SP:225 I81394

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.4500; 9503.70.0000

Ms. Bernice Rudd
Wal*Mart Stores, Inc.
Mail Stop #0410 – L - 32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of a Li’l Precious™ 14” Baby In Tote and a Li’l Precious™ Bathtub W/Accessories from China.

Dear Ms. Rudd:

In your letter dated April 22, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Style #21125, Li’l Precious™ 14” Baby In Tote, consists of a zippered plastic carrying case with handle that measures approximately 14 inches in height x 8 inches in width x 8 inches in length and contains a doll clothed in pink and white pajamas and holding a pink teddy bear, along with a set of clothes, a blanket, plastic key ring with keys, a pacifier, a wash cloth, a bib, eating utensils and baby food. Although packaged together, this office does not consider the carrying case as the normal and usual packing for a baby doll. Babies are not normally transported in carrying cases. Therefore, the carrying case will be classified separately from its contents.

Style #62046, Li’l Precious™ Bathtub W/Accessories, consists of a pink plastic oval container that measures approximately 5 inches in height x 9 inches in width x 14 inches in length and is designed to serve as a bathtub for a doll. The bottom of the bathtub has depressions for bath accessories including shampoo, bubble bath, soap, towel, sponge, and rubber showerhead with hose.

The applicable subheading for the carrying case of Style #21125, Li’l Precious™ 14” Baby In Tote, will be 4202.92.4500, HTS, which provides for Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the baby doll and accessories of Style #21125, Li’l Precious™ 14” Baby In Tote, and Style #62046, Li’l Precious™ Bathtub W/Accessories, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

We are unable to issue a ruling on Style #80136, Li’l Precious™ Hair Play Set. Please list what each item is made of and its value. Additionally, due to the large number of items, resubmit Style #80136 as a separate ruling request from any other ruling requests that you may make in the future.

All of your samples are being returned as requested.

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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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