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NY H87331

February 28, 2002

CLA-2-95:RR:NC:SP:225 H87331


TARIFF NO.: 9502.10.0060; 4202.12.2050

Ms. Patricia Aaront
The Toy Group Inc.
187 Southgate Crescent
Massapequa Park, NY 11762

RE: The tariff classification of a Dollie On The Go from China.

Dear Ms. Aaront:

In your letter dated January 31, 2002, you requested a tariff classification ruling.

The submitted sample, Item #2003, Dollie On The Go, consists of a plastic African-American doll dressed in a pink and white textile jumper, a pink hat, and white socks and packaged with plastic feeding toys (fork, spoon, dishes), plastic juice and baby food bottles, and a pair of shoes. The doll measures approximately 14” in height and is packaged in a zippered clear vinyl “carrycase” with cardboard lining and plastic sheeting that measures approximately 19” in height x 3-1/2” in width x 12” in length. The carrycase has two wheels and a 12” retractable plastic handle, which allows the carrycase to be pulled along the ground.

Although the doll and the carrycase are packed together, the carrycase is not normal or usual packing. Babies are not normally carried around inside luggage. Moreover, while your letter indicates that the carrycase is “not re-useable as a piece of luggage”, in fact, the carrycase functions like any other case used to carry and transport numerous articles. It is of the kind similar to the suitcases of heading 4202. Therefore, the doll and the carrycase will be classified separately.

The applicable subheading for the doll and its accessories of Item #2003 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedOther. The rate of duty will be free.

The applicable subheading for the carrycase of Item #2003 will be 4202.12.2050, HTS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, other. The rate of duty will be 20% 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 646-733-3026.


Robert B. Swierupski

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