United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M87110 - NY M87167 > NY M87163

Previous Ruling Next Ruling
NY M87163




October 16, 2006

CLA-2-95:RR:NC:SP:225 M87163

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.0080; 9502.91.0000; 9503.00.0080; 4823.90.6600; 4823.90.6700

Ms. Maureen Ford
Toys R Us, Inc.
One Geoffrey Way
Wayne, New Jersey 07470-2030

RE: The tariff classification of a “Doll Trunk and Accessories” from China.

Dear Ms. Ford:

In your letter dated September 27, 2006, you requested a tariff classification ruling.

You submitted a sample of a “Doll Trunk and Accessories” identified as item number 791331, which is being returned upon your request, and consists of doll-sized accessories (doll towel, powder bottle, doll wipes, rattle, doll teether and doll cup) and clothes sized for a doll that are packaged inside a pink cardboard trunk. The trunk measures approximately 8” in width x 11” in length x 3-1/2” in depth, has a metal hasp closure and two pink textile cord handles.

Although imported together, this cardboard trunk is not considered the normal or usual packing for the accompanying articles. Therefore, the “Doll Trunk and Accessories” is not considered a set and the trunk and its contents will be classified in their own respective tariff numbers.

The applicable subheading for the doll accessories (doll towel, powder bottle, doll wipes, rattle, doll teether and doll cup) will be 9503.90.0080 of the Harmonized Tariff Schedule of the United States (HTSUS), 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 doll clothes will be 9502.91.0000, HTSUS, 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 trunk” will be 4823.90.6600, HTSUS, which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that the doll accessories and doll clothes will be classified in 9503.00.0080 and the “doll trunk” in 4823.90.6700 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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,

Previous Ruling Next Ruling

See also: