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NY B87113

July 22, 1997

CLA-2-95:RR:NC:SP:225 B87113


TARIFF NO.: 9502.10.0020

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a doll figure from Hong Kong

Dear Ms. Aldinger:

In your letter dated June 19, 1997, received in this office on June 27, 1997, you requested a tariff classification ruling.

The submitted article "Mermaid Princess", item #971618, is a representation of a female figure whose lower torso is composed of gathered, open-work, nylon material. Although referred to as a "mermaid" the figure does not possess a tail or otherwise nonhuman appendages. The article is made of plastic and textile materials and measures 14 cm in height. The doll's upper torso, including her head and arms are made of a soft molded plastic. Her facial features are painted on and her blond hair is made of fibrous material. The lower torso consists of a ball of gathered nylon that is secured in the middle by a plastic ring. This portion is similar to a wash puff which one might use for bathing purposes. The puff however, with its numerous ruffles, also serves as the doll's dress. A looped cord is attached near the bottom of the figure allowing it to be hung for drying.

This product is considered a composite good which are goods consisting of different materials or made up of different components. According to GRI 3(b) a composite good which cannot be classified by reference to GRI 3(a), shall be classified as if it consisted of the material or component which gives the article it's essential character. In this case, we find the following integral factors worthy of consideration: the doll's beautifully coifed hair which remains unscathed, even upon immersion in water; it's marketing as a child's bath toy; and its configuration as a human figure. Obviously, the head, hair and arms of the doll would interfere with its use as a bathing implement. Furthermore, any practical utilization of the article for cleaning purposes would be limited and subordinate in nature to the figure's principal use as a form of entertainment for a child in the tub. It is therefore our determination that the doll figure imparts the essential character to this product.

The applicable subheading for the "Mermaid Princess", item #971618, will be 9502.10.0020, 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: other: not over 33 cm in height. 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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