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NY C85524

April 9, 1998

CLA-2-39:RR:NC:2:238 C85524


TARIFF NO.: 3901.10.0010

Ms. Cathy Zickefoose
Lee Middleton Original Dolls
1301 Washington Boulevard
Belpre, OH 45714

RE: The tariff classification of Linear low-density polyethylene (LLDPE) pellets enclosed in nylon bags, for use in the weighting of collectible vinyl baby dolls, from Hong Kong

Dear Ms. Zickefoose:

In your letter dated March 9, 1998, you requested a tariff classification ruling.

The submitted samples consist of bags containing pellets composed of linear low density polyethylene (LLDPE). The bags are constructed from sheer, nylon fabric, and come in two sizes: size small: 3.5" x 5" containing 37 grams of LLDPE pellets, and size large: 7" x 5" containing 148 grams of LLDPE pellets.

You request this office to rule that the subject products are properly classifiable " ... as other parts of the dolls," since the bags will only be used to provide weight in the arms, legs, torso, and head of vinyl baby dolls, to make them feel like real babies. You indicate that, to your knowledge, " ... all parts, doll wigs, eyes, lashes, etc. are classified as 950299.0000 (sic)," and " ... feel this is the classification our pellets should be as they too are just another part of the doll." We disagree. Chapter 95, Note 3, HTS, states that parts and accessories which are suitable for use solely or principally with articles of Chapter 95 are to be classified with those articles. For an item to be considered a "part", it has to be so dedicated that it has no other use. Basic manufacturing materials are not considered "parts." The textile thread used to make doll wigs is not a "part"; the wig is. Accordingly, in our opinion, the various stuffing materials of dolls and toys are not so dedicated as to be "parts."

The applicable subheading for the subject products will be 3901.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for: "Polymers of ethylene, in primary forms: Polyethylene having a specific gravity of less than 0.94: Linear low density polyethylene." The rate of duty will be 10.1 percent ad valorem.

This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 402 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (908) 321-6669.

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 Harvey Kuperstein at 212-466-5770.


Robert B. Swierupski

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