The tariff classification of dolls, doll accessories and toy jewelry from China

NY 857569 November 19, 1990 CLA-2-95:S:N:N3D:225 857569 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9502.99.3000, 7117.90.5000 Mr. Daniel Rainer Hasbro, Inc. 32 W. 23rd St. New York, N.Y. 10010 RE: The tariff classification of dolls, doll accessories and toy jewelry from China Dear Mr.Rainer: In your letter dated October 24, 1990, you requested a tariff classification ruling. Three samples were submitted with your inquiry. The first item, number 9200, is called "Bubblins Dolls". This article consists of a plastic doll measuring approximately 2 inches tall and a hair comb. The set will also include a U.S. made bubble solution in small sealed packets which will be exported to China for insertion with the doll package. The doll is made of a molded plastic with synthetic long hair originating from a hole atop the doll's head. A very small round ring of plastic on a shaft attached to the doll's torso serves as a wand for a child to blow bubbles through. The doll's torso stands in a plastic molded base which resembles a skirt. A well in the skirt is used for holding the bubble solution to permit easy access for dipping the wand. The plastic hair comb may be used for the doll's hair or may be used as a wand to blow bubbles. These articles are considered a set under GRI 3 (b), with the essential character being the doll. Item number 9210, refers to the "Bubblins Locket Assortment", for which you have submitted two samples of different styles. This article consists of a plastic locket measuring approximately 4 inches high by 3 1/2 inches wide. The locket is attached to a nylon rope which can be worn around a child's neck. Inside the locket are the same articles described above in item number 9200, with the addition of two bubble blowing wands. There is no relationship between the locket and the doll with accessories, other than its function as a carry case. The doll and accessories are played with separately from the locket, which is worn as jewelry. The locket, doll with base, combs, wands and bubble solution are not considered a set for classification purposes. The applicable subheading for item number 9200, "Bubblins Dolls", will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The applicable subheadings for item number 9210, "Bubblins Locket Assortment", will be the following: the locket will be classified as 7117.90.5000, (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The duty rate will be 11 percent ad valorem. The applicable subheading for the doll and base will be 9502.10.4000, (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The applicable subheading for the plastic comb and wands will be 9502.99.3000 which provides for dolls representing only human beings: parts and accessories: other: other. The duty rate will be 12 percent ad valorem. Based on the information provided, the bubble solution is eligible for classification as American Goods Returned, upon compliance with all applicable regulations. The subheading will be 9801.00.1035, (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad: other. The duty rate is free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport