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NY E89166

November 22, 1999

CLA-2-95:RR:NC:SP:225 E89166


TARIFF NO.: 9503.70.0000

Ms. Marjorie M. Shostak
Mr. Bruce N. Shulman
Stein Shostak Shostak & O’Hara
Suite 1200
515 South Figueroa Street
Los Angeles, CA 90071-3329

RE: The tariff classification of a toy set from China

Dear Ms. Shostak and Mr. Shulman:

In your letter dated October 25, 1999, received in this office on October 28, 1999, you requested a tariff classification ruling on behalf of your client Mattel, Inc.

The subject article is referred to as the “Fashion Polly School Cool Fashion Pack,” item #25598. A pre-production sample was submitted to this office during a meeting with Mr. Shulman and will be retained for future reference. The item consists of a 3 ½” Polly Pocket doll, doll clothing, accessories for the doll and a vinyl case in which all components will be packaged. The case measures 8 ½” wide by 9 ½” inches high by 3” deep. It has a zippered closure that extends around three sides and has adjustable textile straps, which allow the product to be carried on the back. The case is unique in construction in that a play environment is incorporated inside. Although it is made of clear vinyl plastic, you have informed us that the case will be constructed with a permanently affixed cardboard liner that is glued around three interior walls. The cardboard also has a fold down flap that extends the floor area approximately 2” for added play. This cardboard liner will be printed to resemble a school locker room scene, which includes the portrayal of a brick wall, lockers, window, water fountain, posters and tile floor. The illustrated interior is designed to serve as a play environment for the doll and her accessories, similar to a dollhouse.

The doll is articulated at the arms, legs, torso and neck. Her clothing and accessories, i.e. pants, jackets, pom poms, roller skates, etc., will correspond with the school locker room theme. When retail packed, all the accessories will be visibly displayed on a clear plastic packing tray within the vinyl case. In your letter, you have indicated that Mattel anticipates marketing additional accessories for use with this set, such as dolls, doll clothing, and lockers in which to hang the clothes. This ruling applies only to item #25598 and may not be utilized to classify other components within the collection.

The subject articles, in combination, are put up in a manner indicating their use as toys for children's amusement. When imported packaged together as a set for retail sale they will be considered a toy set for classification purposes. In the event that the actual finished product does not conform to the description provided herein this ruling would become invalid. You are advised to notify this office of any contemplated changes.

The applicable subheading for the “Fashion Polly School Cool Fashion Pack,” item #25598, will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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 212-637-7028.


Robert B. Swierupski

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