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NY J83041

April 10, 2003

CLA-2-95:RR:NC:SP:225 J83041


TARIFF NO.: 9502.10.0060; 9503.70.0000

Mr. Douglas P. Beebe
Affiliated Customs Brokers, USA, Inc.
193 West Service Road
Champlain, NY 12919

RE: The tariff classification of a doll and a toy set from China.

Dear Mr. Beebe:

In your letter dated March 31, 2003, on behalf of your client, The Canadian Group, you requested a tariff classification ruling.

You submitted the following samples:

Item #10200-2, Magic Magnets Dolly Designer, consists of 3 sheets of cardboard that depict a designer doll under a spotlight on a stage, 3 magnetic sheets with 31 mix and match outfits and accessories, and a metal case that serves as the magnet play center. To use, one opens the metal case and uses its inner covers as surfaces for placement of the designer dolls. The metal surfaces then function as conduits to adhere the accessories to the designer dolls. The item is a set with the essential character imparted by the designer dolls, and designed for a child 4 years and older to make their own designer dolls.

Item #20130, Magic Magnets Farm, is a toy set that consists of 38 magnetic farm pieces, a 19” x 15” folding magnetic play board, and a plastic storage pouch. The play board opens up to depict a pastoral farm with a barn, a corral, a pond, trees, various grasslands, and a house. The farm pieces include 1 farmer, 1 tractor, 1 wheel barrow, 1 water pump, 1 pitchfork, 1 bucket, 1 scarecrow, 1 cat, 1 dog, assorted animals and birds (cows, horses, sheep, pigs ducks, roosters, chicks, etc.) and assorted vegetables (corn, lettuce, carrots, tomatoes, etc.). The toy set is designed for a child 4 years and older to manipulate the magnetic pieces on the play board into various scenes.

The applicable subheading for Item #10200-2, Magic Magnets Dolly Designer, 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 Item #20130, Magic Magnets Farm, 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.

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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