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NY A88123

October 30, 1996

CLA-2-95:RR:NC:2:225 A88123


TARIFF NO.: 9502.10.0010

Ms. Cindy Hazlett
Applause Inc.
6101 Variel Avenue
P.O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of a doll set from China

Dear Ms. Hazlett:

In your letter dated September 26, 1996, received in this office on September 30, 1996, you requested a tariff classifi-cation ruling.

The article submitted, a "Raggedy Ann Gift Set", is composed of a stuffed "Raggedy Ann" doll, 2 fabric outfits and a textile "carrier". The doll resembles a traditional style "Raggedy Ann" made of textile material and stuffed. The doll has red yarn hair, embroidered facial features and wears a print dress under a white apron and white pantaloons. The additional outfits include two dresses which close in the back via hook and loop fastener material.

The "carrier" is manufactured of a padded textile material and has a nylon coil zipper which extends around three sides. The interior is lined and has three hook and loop patches to which the doll and outfits are affixed. The zipper is sewn to a narrow edging approximately 1" wide. There are double self material handles at the top edge.

The "carrier" has two characteristics. In its closed mode it is semi elliptical in shape and has the characteristics of a carrying bag. When open, it is heart shaped and has the characteristic of a mat. The lightly padded heart shape serves as a backdrop for the doll and her clothing as all are attached to the front of the heart via the hook and loop fastener material. Neither mode appears to impart the essential characteristic of the "carrier". In addition, when in either mode, it loses the characteristic of the other. Your sample is being retained for training purposes with your permission.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accord-ance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRIs.

The submitted sample cannot be classified by reference to GRI 1 because it consists of individual components that are classifiable in different headings of the tariff.

Application of GRI 2 guides us to classification of composite goods and states, in pertinent part, the following:

(b) ... Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

The Explanatory Notes to rule 3 state in part:

For the purposes of this rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

The instant item's components are clearly adapted to each other and are mutually complementary. The design and limitations of the textile heart shaped "carrier" are such that it could not be offered for sale as a separate part.

GRI 3 also states, in pertinent part, the following:

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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, insofar as this criterion is applicable.

Explanatory Note VIII to GRI 3(b) of the Harmonized Commodity Description and Coding System, page 4, states that:

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The subject "Raggedy Ann Gift Set" is a composite good. We have determined the essential character of this product to be imparted by the stuffed doll due to its role in relation to the use of the other components.

The applicable subheading for the "Raggedy Ann Gift Set" will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: stuffed. 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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