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NY H83075

July 31, 2001

CLA-2-95:RR:NC:SP:225 H83075


TARIFF NO.: 9502.91.0000; 5909.00.4000

John Mattson
North Star World Trade Services, Inc.
980 Lone Oak Road Suite 160
Eagan, MN 55121

RE: The tariff classification of doll clothing and accessories from China

Dear Mr. Mattson:

In your letter dated July 10, 2001 you requested a tariff classification ruling on behalf of your client Manhattan Toy.

The first item, #101210 – Groovy Girls® Happenin’ Hair, is a set of nine “hair” extensions made of yarn with nine metallic lame flower hair “jewels” for the Groovy Girl® doll. The extensions and “jewels” attach to the doll’s yarn hair with hook and loop fasteners. These same fasteners attach to a hoop and loop tape on a cardboard insert for display and storage. The set is retail packaged in a clear vinyl flat case.

The second item, #100990-Lilydoll™ Accessories Added Pizazz, consists of a pair of eye glasses made of tortoise shell vinyl and six elastic hair accessories trimmed with free-form felt flowers. Although it is clear the eyeglasses are for the doll, the hair accessories are exactly like those used by women and girls. The item will not be classified as a set.

The third item, #100480- Groovy Girls® Sporty Sack™, is a doll’s bag. The bright purple bag, two and a half inches wide and four inches tall, is decorated with child-like free-form flowers, a theme of the Groovy Girls® line of dolls and doll accessories.

The fourth item, #100490 – Groovy Girls® Posh Pack®, is a doll’s backpack, almost three inches wide and three and a half inches tall, made of plush zebra-striped fabric adorned with the Groovy Girls® flowers.

The final item, #100050 – Lilydoll™ Adventure Pack, is a doll’s backpack, three inches wide and three inches tall, made of textile and decorated with the Lilydoll™ logo.

With the exception of item #100990 which was destroyed during the simple desk test needed to reveal the core to be of rubber, your samples were returned under separate cover with the airwaybill provided.

The applicable subheading for Items 101210, 100480, 100490, 100050 and the eyeglasses in item 100990 will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear”. The rate of duty will be free.

The applicable subheading for the elastic hair accessories of Item 100990 will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Other.” The rate of duty will be 5.1% ad valorem.

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 Wong at 212-637-7028.


Robert B. Swierupski

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