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NY K89774




September 27, 2004
CLA-2-95:RR:NC:SP:225 K89774

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.41.0000; 9502.91.0000; 9503.90.0080; 4602.10.2500

Mr. Robert A Duncan
Contact Customs Clearance, Inc.
Bldg #151, JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of Baby Emma from China.

Dear Mr. Duncan:

In your letter dated September 20, 2004, on behalf of the Kingstate Corporation, you requested a tariff classification ruling.

You submitted a sample of Baby Emma identified as item number 800517. The sample consists of a baby doll, a toy bear, a baby bottle, baby pajamas, baby bib, baby blanket, and a luggage case packaged inside a cardboard box with a window display. The baby doll measures approximately 17” in height, and is dressed in a white fabric shirt decorated with a puppy and the word “baby”, pink cuffed pants, and a pink jacket decorated with flowers. The baby doll also wears a pink headband, and has a plastic pacifier in the mouth that is attached by a pink ribbon to the left wrist. The brown fabric toy bear measures approximately 4” in height and has a loop for hanging. The baby bottle measures approximately 4” and is made of plastic. The white pajamas are made of fabric and decorated with three pink bows and pink flowers. The 5-1/2” white textile bib is outlined in pink and decorated with pink flowers. The white textile baby blanket is outlined in pink and measures approximately 14” x 12”. The luggage case measures approximately 4” in height x 9” in width x 14” in length and is stated to be made of rattan wicker. It has two snap closures and a handle. The luggage case is fabric lined on its upper lid and interior compartment.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles 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.

The Baby Emma is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. The luggage case is too small to accommodate the baby doll and can serve numerous utilitarian purposes. Therefore, all articles will be separately classified.

The applicable subheading for the doll will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther.” The rate of duty will be Free.

The applicable subheading for the toy bear will be 9503.41.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be Free.

The applicable subheading for the doll pajamas and doll bib will be 9502.91.0000, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear.” The rate of duty will be Free.

The applicable subheading for the doll bottle and doll blanket will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be Free.

The applicable subheading for the rattan case will be 4602.10.2500, HTS, which provides for articles made from plaiting materials; luggage, handbags and flatgoods, whether or not lined; of rattan or of palm leaf, other. The rate of duty will be 18 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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