United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L84055 - NY L84112 > NY L84084

Previous Ruling Next Ruling
NY L84084

April 22, 2005

CLA-2-95:RR:NC:SP:225 L84084


TARIFF NO.: 9503.49.0000; 9503.90.0080; 6211.43.0091; 6217.10.9530

Ms. Maria F. Borges
Hasbro, Inc.
200 Narragansett Park Drive
P.O. Box 200
Pawtucket, RI 02862-0200

RE: The tariff classification of toys, a hula skirt, and a lei from China.

Dear Ms. Borges:

In your letter dated April 12, 2005, you requested a tariff classification ruling.

You submitted a sample of My Little Pony Butterfly Island Adventure identified as item number 237250000. The item consists of a plastic white toy pony with a pink, orange and yellow mane, plastic pony accessories (a snorkel mask, 4 flippers, a grass hula skirt, and a pony brush), an unassembled plastic doll house for the pony (spinning clothes rack, a palm tree, a smoothie shack, two signs, a sandcastle mold, a sandcastle, a shovel, and a sand pail), a child’s well-made hula skirt made of nylon taffeta that resembles a grass skirt, and a child’s fabric lei made of yellow, pink, red and purple nylon taffeta. The articles are packaged together in an illustrated cardboard box.

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 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 My Little Pony Butterfly Island Adventure 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. Playing with a toy pony in its dollhouse is not the same activity as wearing a costume. One does not have to wear a costume to play with toys. Therefore, the toys, well-made hula skirt, and the fabric lei must be classified separately.

The applicable subheading for the toy pony and its accessories (snorkel mask, 4 flippers, pony grass hula skirt, and pony brush) will be 9503.49.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: Other.” The rate of duty will be Free.

The applicable subheading for the unassembled doll house (spinning clothes rack, palm tree, smoothie shack, two signs, sandcastle mold, sandcastle, shovel, and sand pail) 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 hula skirt will be 6211.43.0091, HTS, which provides for "Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Other." The rate of duty will be 16% ad valorem. The hula skirt falls within textile category designation 659

The applicable subheading for the fabric lei will be 6217.10.9530, HTS, which provides for “Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading 6212: Other: Other: Of man-made fibers.” The rate of duty will be 14.6% ad valorem. The fabric lei falls within textile category designation 659.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

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

Previous Ruling Next Ruling

See also: