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NY K86657




June 21, 2004
CLA-2-95:RR:NC:SP:225 K86657

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 9503.90.0080; 7117.19.9000; 4202.92.4500

Ms. Diane M. Flowers
MGA Entertainment®
16730 Schoenborn Street
North Hills, CA 91343-6122

RE: The tariff classification of “4-Ever Best Friends” from China.

Dear Ms. Flowers:

In your letter dated June 7, 2004, you requested a tariff classification ruling.

You submitted a sample of “4-Ever Best Friends” identified as item number 277194, which consists of two dolls, miniature toys, two metal bracelets with charms, and a carrying case. Akile™ is a doll made of hard plastic that measures approximately 10 inches in height and is dressed in a T-shirt with a vest outlined in faux fur, camouflage fatigue pants, and pink shoes. Calista™ is a doll made of hard plastic that measures approximately 10 inches in height and is dressed in a pink top with a brown jacket outlined in faux fur, denim shorts, knee high striped socks, and red and black shoes. The dolls are packaged in a heart shaped cardboard insert that holds the miniature plastic toys (two cups, a plate, food, a telephone, a boom box, a notebook, heart-shaped picture frames, dice and a square board), and two child-sized metal bracelets with charms. The carrying bag is a heart-shaped backpack of clear polyvinyl chloride (PVC) sheeting of plastic that measures approximately 11.5 millimeters thick.

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) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 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 “4-Ever Best Friends” 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 two metal bracelets are designed to be worn by the child playing with the dolls and not to be worn by the dolls. Wearing jewelry and playing with dolls are two different activities. Additionally, the carrying bag is not considered the normal packaging for the costume, and has independent utilitarian use. Therefore, the carrying bag and its contents must be classified separately.

The applicable subheading for the 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: Dolls, whether or not dressedOther.” The rate of duty will be free.

The applicable subheading for the miniature plastic toys (two cups, a plate, food, a telephone, a boom box, a notebook, heart-shaped picture frames, dice and a square board) 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 metal bracelets will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Imitation jewelry: Of base metal, whether or not plated with precious metal: Other: Other: Other." The rate of duty will be 11% ad valorem.

The applicable subheading for the carrying bag (backpack) 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% ad valorem.

Your sample is 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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