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NY A81861

April 22, 1996

CLA-2-95:RR:NC:FC: 225 A81861


TARIFF NO.: 9503.80.0010

Mr. Stephen B. Keeney
Cap Toys Inc.
26201 Richmond Road
Bedford Heights, Ohio 44146-1439

RE: The tariff classification of a doll in her bathtub from China

Dear Mr. Keeney:

In your letter dated March 22, 1996, received in this office on March 25, 1996, you requested a tariff classification ruling.

A picture and description of "My Baby's Splish Splash Bubble Bath" was included with your inquiry. The item consists of a 9 inch doll, motorized bathtub, hand-held spray, bubble soap, rubber duckie, diaper, washcloth, brush and towel. All accessories are sized in proportion to the doll figure. The bathtub adheres to a full size tub via three suction cups. The tub features a battery operated pump mechanism that recirculates a child's bath water for use in the doll's tub. A child is encouraged to bathe her doll as she bathes herself in the tub.

Classification is based upon the General Rules of Interpretation. The above article, is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". This office finds the essential character of the subject article to be imparted by the motorized bathtub. Clearly the tub provides the focal point of amusement in its ability to recirculate the bath water and facilitate bubble production.

You state that the bubble soap solution is manufactured in the U.S. and exported to China for inclusion with the doll's bath set. Subheading 9802.00.8065, HTS, provides for a partial duty exemption for articles assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting.

A detailed explanation of the assembly operation for the bubble soap was not received, however, assuming the above requirements are met the soap solution would be eligible for a partial duty exemption under subheading 9802.00.8065, HTS.

The applicable subheading for the "My Baby's Splish Splash Bubble Bath" will be 9503.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys and models, incorporating a motor, and parts and accessories thereof: toys (except models): incorporating an electric motor. The rate of duty will be free.

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 J. Wong at 212-466-5538.


Roger J. Silvestri

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