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NY I89043

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December 18, 2002

CLA-2-95:RR:NC:SP:225 I89043

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 3926.90.3500; 4202.12.2035; 4911.91.4040; 6307.90.9889; 9502.10.0010; 9502.91.0000; 9503.41.0000; 9503.70.0000; 9503.90.0080; 9603.29.4010; 9603.29.8010; 9615.11.1000; 9615.11.3000; 9615.11.40000

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of dolls, carrying cases, and assorted accessories from China.

Dear Ms. Kittel:

In your letter dated December 2, 2002, on behalf of your client, Target Stores, you requested a tariff classification ruling.

You submitted the following samples:

Item #63243, Travel Case Baby Gift Set, consists of a toy set comprised of a plastic tray holding 2 and 4 inch plastic dolls wearing fabric outfits, 2 doll dresses, 2 doll battles, 1 plastic wagon, 1 plastic high chair, 1 plastic tricycle, 1 plastic stroller, 1 plastic bear, and 1 plastic dog. The items all contained in a form fitting plastic insert designed to accommodate them. The toy set is imported with a carrying case similar to an attaché case with PVC sheeting that measures approximately 7-3/4 inches in height x 2-3/4 inches in width x 12 inches in length. However, the carrying case is not specifically fitted and designed for its components and will be classified separately from the toy set.

Item #62868, Travel Case Baby Gift Set, consists of twin dolls made of plastic heads, arms, legs with bodies of fabric and stuffed with polyester and pellets that measure approximately 9-1/2 inches in height. The dolls are dressed in fabric sleepers, bibs and hats with an attached plastic baby bottle. The dolls are imported inside a carrying case similar to an attaché case with PVC sheeting that measures approximately 10 inches in height x 5 inches in width x 11 inches in length. However, the carrying case is not specifically fitted and designed for the dolls and will be classified separately.

Item #63151, 17.5 New Born Baby Gift Set, consists of a doll that measures approximately 16 inches in height with a plastic head, arms and legs, and a body made of fabric and stuffed with polyester. The doll is dressed in a fabric sleeper, bib and hat, with an attached plastic pacifier. Also included are another fabric outfit, bib, booties, toy cloth, toy rattle, and a fabric door hanger with a bear face. The doll is imported with a carrying case similar to an attaché case with PVC sheeting that measures approximately 15-1/2 inches in height x 6 inches in width x 17-1/2 inches in length. The carrying case is not specifically fitted and designed for the doll.

Item #63379, Travel Case Baby Gift Set, consists of a 13-1/2 inch plastic doll dressed in plastic shoes, fabric socks, dress, bloomers, with a fabric bow in her hair. Also included are 4 plastic barrettes, 1 package of plastic beads, 1 plastic hairbrush, 1 plastic comb, 1 fabric teddy bear (4 inches), 1 plastic mirror, 1 fabric dress and 1 sheet of convex-shaped 3-dimensional plastic printed stickers with designs. The articles are imported with a carrying case similar to an attaché case with PVC sheeting that measures approximately 15 inches in height x 4-1/2 inches in width x 16 in length. The carrying case is not specifically fitted and designed for the doll.

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.

Item #63151, 17.5 New Born Baby Gift Set, and Item #63379, Travel Case Baby Gift Set, are not considered sets 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 carrying cases and the contents must be classified separately.

The applicable subheading for the plastic mirror of Item #63379 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4% ad valorem, and remain the same in 2003.

The applicable subheading for the plastic beads of Item #63379 will be 3926.90.3500, HTS, which provides for other articles of plastics...beads, bugles and spangles... articles thereof, not elsewhere specified or included, other. The rate of duty will be 6.5% ad valorem, and remain unchanged in 2003.

The applicable subheading for the carrying cases of all four items will be 4202.12.2035, HTS, which provides for attache cases, brief cases, school satchels, occupational luggage cases, and similar containers, other, of cotton. The rate of duty will be 20 percent ad valorem, and remain unchanged in 2003.

The applicable subheading for the convex shaped stickers will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.6%, decreasing to 0.3% in 2003.

The applicable subheading for the fabric door hanger with a bear face of Item # 63151 will be 6307.90.9889, HTS, which provides for “Other made up articlesOther.” The rate of duty will be seven percent ad valorem, and remain unchanged in 2003.

The applicable subheading for the dolls of all four items will be 9502.10.0010, HTS, which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressedStuffed.” The rate of duty will be free.

The applicable subheading for the fabric outfit, bib, and booties of Item ##63151 and the fabric dress of Item #63379 will be 9502.91.0000, 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 fabric teddy bear of Item #63379 will be 9503.41.0000, HTS, which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Stuffed toys and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the toy set of Item #63243 will be 9503.70.0000, HTS, which provides for “Other toys, put up in sets or outfits, and parts and accessories thereof.” The rate of duty will be free.

The applicable subheading for the toy cloth and toy rattle of Item #63151 will be 9503.90.0080, HTS, which provides for “Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.” The rate of duty will be free.

The applicable subheading for the plastic hairbrush of Item #63379, if valued not over 40 cents each, will be 9603.29.4010, HTS, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem, and remain unchanged in 2003.

The applicable subheading for the plastic hairbrush of Item #63379, if valued over 40 cents each will be 9603.29.8010, HTS, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem, and remain in unchanged in 2003.

The applicable subheading for the plastic comb of Item #63379, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2% ad valorem, and remain unchanged in 2003.

The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6% ad valorem, and remain unchanged in 2003.

The applicable subheading for the plastic barrettes of Item #63379 will be 9615.11.4000, HTS, which provides for “Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: Combs, hair-slides and the like: Of hard rubber or plastics: Other: Not set with imitation pearls or imitation gemstones.” The rate of duty will be 5.3% ad valorem, and remain unchanged in 2003.

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.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3924.90.55 - Household articles and toilet articles, nesoi, of plastics
• Tariff No.: 3926.90.35 - Beads, bugles and spangles, not strung or set; articles thereof, nesoi, of plastics
• Tariff No.: 4202.12.20 - Trunks, suitcases, vanity and attache cases, occupational luggage and similar containers, with outer surface of plastics
• Tariff No.: 4911.91.40 - Pictures, designs and photographs, excluding lithographs on paper or paperboard, printed not over 20 years at time of importation
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 9502.10.00 - Dolls representing only human beings, whether or not dressed
• Tariff No.: 9502.91.00 - Garments and accessories, footwear and headgear, for dolls representing only human beings
• Tariff No.: 9503.41.00 - Toys representing animals or non-human creatures, stuffed and parts and accessories thereof
• Tariff No.: 9503.70.00 - Toys neosi, put up in sets or outfits and parts and accessories thereof
• Tariff No.: 9503.90.00 - Toys and reduced scale models neosi and parts and accessories thereof
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each
• Tariff No.: 9615.11.10 - Combs, of hard rubber or plastics, valued n/o $4.50 per gross
• Tariff No.: 9615.11.30 - Combs, of plastics, valued over $4.50 per gross
• Tariff No.: 9615.11.40 - Hair slides and the like, of hard rubber or plastics, not set with imitation pearls or imitation gemstones