The tariff classification of a toy set and doll from Hong Kong and China

NY 884426 April 21, 1993 CLA-2-95:S:N:N8:225 884426 CATEGORY: Classification TARIFF NO.: 9503.70.8000, 9502.10.4000 Ms. Lori McFadden Tyco Toys, Inc. 6000 Midlantic Drive Mount Laurel, New Jersey 08054 RE: The tariff classification of a toy set and doll from Hong Kong and China Dear Ms. McFadden: In your letter dated March 30, 1993, you requested a tariff classifi- cation ruling. Two samples were submitted with your inquiry. The first item, number 1819, "Magic Merbaby Shell Playset" comes in an assortment of three styles. Item #1819-3, "Playtime Fun", consists of a plastic shell, a "Merbaby" figure, rocking seahorse, starfish, blocks, snail toy, and sand dollar rattle. Item #1819-2, "Feeding Time Fun" includes a plastic shell, "Merbaby" figure, bib, shell highchair, cup, seashell bowl, and octopus. Item #1819-1, "Sleepytime Fun" consists of a plastic shell, "Merbaby" figure, cradle, bunting, "Merteddy", clam book, shell rattle and starfish mobile. Each of the above sets includes a plastic "Merbaby" figure which features a human upper torso, head and arms with a molded lower extremity depicting a fish tail. The "Merbaby", measuring under 3 1/2 inches in height, has an articulated head, arms and waist. The plastic shell provides the home environment for the "Merbaby", as well as, functioning as a storage case for the figure and its accessories. The second article, identified by item number 1823, is called "Merbabysitter Ariel". This product combines a 9 1/2" fashion doll, called "Ariel", with two "Mertwin" babies, a plastic comb, miniature plastic bottles and rattle. The doll is a full figure representation of a human being wearing a fish tail costume that covers her from waist to toe. The "Mertwin" babies are identical to the "Merbaby" figures described above with half-human and half- creature attributes. All plastic accessories are of proportionate size to the "Ariel" doll. This office considers the item a set whose essential character is imparted by the doll figure. Your samples are being returned as requested. The applicable subheading for item 1819-3, "Playtime Fun", item 1819-2, "Feeding Time Fun" and item 1819-1, "Sleepytime 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. The applicable subheading for item #1823, "Merbabysitter Ariel" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 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