The tariff classification of toy sets from China

NY 868686 December 9, 1991 CLA-2-95:S:N:N3D:225 868686 CATEGORY: Classification TARIFF NO.: 9503.70.8000 Mr. Fermin Cuza Mattel, Inc. 333 Continental Boulevard El Segundo, CA 90245-5012 RE: The tariff classification of toy sets from China Dear Mr. Cuza: In your letter dated October 17, 1991, received in this office on November 12, 1991, you requested a tariff classification ruling. Two samples and a picture from your catalog were submitted with your inquiry. The first item is known as "Barbie Cookout Playset". The playset consists of the following items which are proportionately sized to Barbie: a plastic picnic table, barbecue grill, basketball board with hoop, basketball, utensils, food and a Barbie doll. The doll will be dressed in a skirt and t-shirt. The second item is known as "Barbie Ski Shop Playset". This set includes the following items which are proportionately sized to Barbie: a plastic A-frame replica of a ski shop, Barbie doll and accessories. The accessories are ski equipment, shoes, doll fashions, hangers, cash register and shelves for the ski shop. Barbie will be outfitted in a ski-suit. The third item is known as "Barbie Camping's Fun". The set includes the following items which are proportionately sized to Barbie: a plastic tent, sleeping bag, jeep, folding table and chairs, cooler, portable grill, food, utensils and a Barbie doll. Barbie will be wearing a pink blouse, denim vest and denim skirt. The Barbie dolls measure 11 1/2 inches in height. Each playset is imported packaged for retail sale and contains articles from heading 9502 covering dolls and 9503 covering toys. The items mutually compliment each other and therefore constitute a set for classification purposes. Since no essential character can be determined the goods will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The applicable subheading for the "Barbie Cookout Playset", Barbie Ski Shop Playset" and "Barbie Camping's Fun" will be 9503.70.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof: other: other. The duty rate will be 6.8 percent ad valorem. 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