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NY I88735

December 24, 2002

CLA-2-95:RR:NC:SP:225 I88735


TARIFF NO.: 6204.53.3020; 9502.10.0010

Mr. Richard Wadiri
Naito Design Intl. Co. Ltd.
900 Livingston Avenue
North Brunswick, NJ 08902

RE: The tariff classification of skirt and a “Too Too Doll” from China.

Dear Mr. Wadiri:

In your letter dated December 11, 2002, you requested a tariff classification ruling.

The submitted sample, “Too Too Doll Set”, consists of a soft bodied stuffed doll that measures approximately 12 inches in height and is stated to be made of 100% woven polyester and stuffed with 100% poly fiber and PVC pellets. The doll is dark complexioned with dreadlocked hair and dressed in a pink jumpsuit with a yellow polyester skirt with green bows. A similar colored skirt sized for a young girl is also packaged with the doll and measures approximately 12 inches in height and 24 inches in width and is also stated to be made of 100% woven polyester. The skirt has a finished waist, sewn on bows, and overlock stitching to form the bottom hem.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

The “Too Too Doll Set” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.

The applicable subheading for the polyester woven skirt sized for the girl will be 6204.53.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear): Skirts and divided skirts: Of synthetic fibers: OtherGirls.” The rate of duty will be 16.2 percent ad valorem. The duty rate will decrease to 16.1 percent ad valorem in 2003. The polyester woven skirt falls within textile category designation 642.

Based upon international textile trade agreements, as products from China, this merchandise is subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the “Too Too Doll” will be 9502.10.0010 “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedStuffed.” 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 Wong at 646-733-3026.


Robert B. Swierupski

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