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 > 1991 NY Rulings > NY 0856334 - NY 0856889 > NY 0856869

Previous Ruling Next Ruling

NY 856869

October 30,1990

CLA-2-95:S:N:N3D:225 856869


TARIFF NO.: 9503.90.6000, 9502.91.0000, 1701.91.2225, 9801.00.1035

Mr. Fermin Cuza
Mattel, Inc.
P.O. Box 326
Hawthorne, CA 90250-0326

RE: The tariff classification of a doll's sleeping bag, nightgown and candy sprinkles from China and the U.S.

Dear Mr. Cuza:

In your letter dated September 27, 1990, you requested a tariff classification ruling.

The sample submitted is called "Cherry Merry Muffin Sleeping Bags", item number 1270. The sleeping bag is described as measuring approximately 26cm by 4cm by 19cm. The bag is made of plush textile material covering a thin layer of foam padding. It is designed to resemble two ice cream cones lying side by side. Each cone is capable of holding one 6 1/2 inch doll. The reverse side has a small pouch for storage of doll clothing. The sleeping bag is easily converted into a carrying pouch with "VELCRO" fasteners and a ribbon handle. The sleeping bag will be packaged with a nightgown for the Cherry Merry Muffin Doll and a 1/4 ounce bag of candy sprinkles.

The sprinkles, referred to as "Rainbow Nonpareils", consist of the following ingredients: sugar, corn starch, F,D & C yellow #5, other artificial colors, confectioner's glaze and carnauba wax. The sprinkles will be manufactured, packaged and sealed in the U.S. They will then be shipped to China, to be incorporated with the "Cherry Merry Muffin Sleeping Bags". No further processing of the sprinkles will occur in China. They will simply be inserted into the retail carton of the sleeping bag and nightgown.

The applicable subheading for the doll's sleeping bag will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the doll's nightgown will be 9502.91.0000, (HTS), which provides for dolls representing only human beings and parts and accessories thereof: garments and accessories thereof, footwear and headgear. The duty rate will be 8 percent ad valorem.

The applicable subheading for the candy sprinkles will be 1701.91.2225, (HTS), which provides for cane or beet sugar and chemically pure sucrose, in solid form: other: containing added flavoring or coloring matter: other: not to be further refined or improved in quality. The duty rate will be 37.386 cents/kg less 0.529 cents/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 24.161 cents/kg.

Products classifiable under subheading 1701.91.2225, (HTS), are subject to import quotas allocated on a country by country basis. Inquiries on sugar quota requirements should be made directly to:

United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250

However, based on the information provided, the candy sprinkles are eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1035, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: