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 > 1997 NY Rulings > NY A89276 - NY A89367 > NY A89309

Previous Ruling Next Ruling
NY A89309

December 4, 1996

CLA-2-95:RR:NC:2:225 A89309


TARIFF NO.: 9502.10.0010

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of a stuffed doll and her accessories from China

Dear Mr. Marshak:

In your letter dated November 4, 1996, received in this office on November 5, 1996, you requested a tariff classification ruling on behalf of your client Tyco Industries, Inc.

The article submitted is referred to as a "Mail Baby" doll and play set. The product consists of a stuffed doll, a bed/carrier, diapers, bib, shirt, wash cloth, animal shaped toy, pillow and an imitation baby book. All components are proportionately sized for use in play activities with the stuffed doll. The doll and her accessories are contained within a textile carrier designed to resemble a mail bag complete with shoulder strap. The marketing concept for this product is that the child pretends her baby doll is delivered through the mail. Unlike a functional bag, however, the "mail bag" unfolds to reveal a sewn in bed for the doll and play area with specially fitted pockets to hold the doll's accessories. Hook and loop fastener material is sewn along the sides of the fabric bed/carrier which enables the article to fold up in the appearance of a bag. The primary use of the mail bag is for amusement purposes.

Classification is based upon the General Rules of Interpretation. The "Mail Baby", 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 stuffed baby doll. The bed/carrier, doll clothing, pillow, etc. all serve to accessorize the doll. Your sample is being returned as requested.

The applicable subheading for the "Mail Baby" doll 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

Previous Ruling Next Ruling

See also: