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February 3, 1999

CLA-2-44:RR:NC:SP:230 D86935


TARIFF NO.: 4420.90.4500; 9503.90.0045

Mr. Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of wooden “doll trunks” from China.

Dear Mr. Marlow:

In your letter dated January 15, 1999, you requested a tariff classification ruling on behalf of your client, Maison J Battat Limited (Montreal, PQ, Canada).

The first item, a sample of which was submitted, is identified as a “WD8007 Doll Trunk.” It is a bifurcated, rectangular wooden box which in the closed position measures about 20 inches high by 11 inches wide by 10 inches deep. It opens, via hinges along a vertical axis, to reveal two interior compartments of equal size. The right compartment is totally empty, whereas the left one features two small drawers near the bottom and a rack (in the form of a horizontal dowel) near the top. The trunk, which is constructed of solid, unlined wood panels, has a pivoting carrying handle at the top and two metal-latch closures at the front. It is evidently intended to serve as a storage container for a doll (not included) and related accessories (also not included).

The applicable subheading for the “WD8007 Doll Trunk” will be 4420.90.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: not lined with textile fabrics. The rate of duty will be 4.3%.

The second item, a picture of which was submitted, is identified as a “WD8012 Deluxe Doll Trunk.” It appears to be a similarly-constructed but larger (4-compartment), more elaborate version of the product described above, equipped with certain furnishings. It opens to reveal a complete bedroom setting for an 18" doll. The room consists of a fold-away bed, vanity with stool, closet, drawers and a space to hold an 18" doll which is not included. The article provides a home environment for the doll, thus warranting classification as a toy in Chapter 95, HTS.

The applicable subheading for the “Deluxe Doll Trunk,” item WD8012, will be 9503.90.0045, HTS, which provides for other toys: other: other toys and models. The rate of duty will be free.

Please note that when imported into the United States, the goods will be required to be marked with their country of origin (e.g., “Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser.

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 Paul Garretto at 212-637-7009.


Robert B. Swierupski

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