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NY 896481

April 28, 1994

CLA-2-95:S:N:N8:225 896481


TARIFF NO.: 3923.90.0000; 9502.91.0000; 9503.90.6000

Ms. Wendy McPetrie
Quality-Time Toys
12707 High Bluff Drive
Suite 115
San Diego, CA 92130

RE: The tariff classification of a clamshell package and a toy craft kit or unassembled doll clothing and clamshell packing from the Philippines, Thailand, Taiwan or Hong Kong

Dear Ms. McPetrie:

In your letter dated March 28, 1994, you requested a tariff classification ruling.

The two samples submitted with your inquiry were a blister clamshell package and doll clothing kit. The clamshell package is a small representation of the actual case which will measure 10 1/4 inches in length and 9 5/8 inches in height. The doll clothing packet includes a sheet of printed cotton-knit fabric, a piece of elastic and instructions. The fabric is printed with patterns which are designed for an 11 1/2 inch fashion doll. Sufficient material is provided to make 11 doll outfits. Assembly of the clothing involves simple cutting and sewing skills. The suggested age recommendations begin at 3 - 6 years with adult assisted sewing to ages 7 and up with adult supervision.

According to your letter two methods of importation are contemplated. In one manner the clamshell package and printed fabric would be imported separately. In this instance each item is separately classifiable. The clamshell package is classified in Chapter 39 and the material is considered unassembled doll clothing and is classified in Chapter 95 as enumerated below. The second alternative is to import the printed fabric, elastic and instruction sheet inside the clamshell case. In this retail packed form the articles work together as a set to create an educational toy craft kit classifiable in Chapter 95.

The applicable subheading for the blister clamshell package separately imported will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the unassembled doll clothing, separately imported as printed fabric, will be 9502.91.0000, HTS, which provides for dolls: garments and accessories thereof, footwear and headgear. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the toy craft kit 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 rate of duty will be 6.8 percent ad valorem. Articles classifiable under subheadings 3923.90.0000, 9502.91.0000 and 9503.90.6000, HTS, which are products of the Philippines or Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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

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