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NY K87131




June 23, 2004
CLA-2-95:RR:NC:SP:225 K87131

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.0060; 5609.00.4000

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a doll from China.

Dear Ms. Ritchings:

In your letter dated June 17, 2004, you requested a tariff classification ruling.

You submitted a sample of a “17 Pc. Doll with Elastics” identified as model number 59319. The textile doll measures approximately 9-1/4 inches in height and has orange string-like hair. The body is comprised of an attached zippered plastic bag that contains blue, purple, white, and green circular elastic ties that measure approximately 2 inches in diameter. The elastics, which are used to secure the hair, are stacked on a plastic pillar that measures approximately 3 inches in height and 2 inches in diameter. The doll has a hanging loop attached to the top of the head.

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 “17 Pc. Doll with Elastics” 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. Playing with a doll and tying one’s hair with the elastics are different activities. Therefore, the contents must be classified separately.

The applicable subheading for the doll of the “17 Pc. Doll with Elastics” identified as model number 59319 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 elastics of the “17 Pc. Doll with Elastics” identified as model number 59319 will be 5609.00.4000, HTS, which provides for "Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other." The rate of duty will be 3.9% 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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