The tariff classification of a doll, toy animal, animal barrett, toy comb, toy baby bottle, imitation jewelry and membership form from China
Issued March 10, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.6000, 9503.49.0020, 9503.49.0050, 7117.90.5000, 4911.10.0080, 9502.10.4000
Product description
The "Heavenly Pets Assortment" is comprised of the following three styles which essentially contain the same articles: "Lea & Megan", "Clover & Lily" and "Dallas & Kaitlin". The product at hand, "Clover & Lily", includes a plastic human figure depicting a cherub without wings. The doll measures approximately 10 cm in height and wears only a diaper that changes color when wet. The drink and wet doll has articulated arms and legs and comes with her own baby bottle. Packaged with the doll is a soft plastic lamb which has an articulated head and permanently affixed wings. The wings are made of plastic and contain a glitter and water solution. A plastic barrett is intended for use with the animal. The miniature comb may be used to comb hair on the doll or animal figure. Also included is a plastic charm, ring or similar item which is designed for the child to wear. According to your letter, the imitation jewelry is valued at .03 cents each. A printed paper insert promotes a membership drive for the "Angel Academy Club". The paper serves as an application form inviting the reader to join by sending a remittance. Membership ensures receipt of an additional charm and charm bracelet for the child, as well as various activity books. All the above described articles, with the exception of those requiring a mail-in order, will be imported in a window box for retail sale.
CBP rationale
The applicable subheading for the cherub figure 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 applicable subheading for the plastic animal figure will be 9503.49.0020, (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The applicable subheading for the animal's hair barrett will be 9503.49.0050, (HTS), which provides for toys representing animals or non-human creatures: other: parts and accessories. The applicable subheading for the toy baby bottle and comb will be 9503.90.60000, (HTS), which provides for other toys (except models), not having a spring mechanism. The applicable subheading for the child's charm will be 7117.90.5000, (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The applicable subheading for the membership application form will be 4911.10.0080, (HTS), which provides for other printed matter: trade advertising material, commercial catalogs and the like.
Full text
NY 894683 March 10, 1994 CLA-2-95:S:N:N8:225 894683 CATEGORY: Classification TARIFF NO.: 9502.10.4000; 9503.49.0020; 9503.49.0050; 9503.90.6000; 7117.90.5000; 4911.10.0080 Ms. Maggie Curry The Ertl Company, Inc. Highways 136 and 20 Dyersville, Iowa 52040-0500 RE: The tariff classification of a doll, toy animal, animal barrett, toy comb, toy baby bottle, imitation jewelry and membership form from China Dear Ms. Curry: In your undated letter, received in this office on February 14, 1994, you requested a tariff classification ruling. A sample was submitted from the "Heavenly Pets Assortment", style number 7819AO, which is part of a series of toys marketed as "My Little Angel". The "Heavenly Pets Assortment" is comprised of the following three styles which essentially contain the same articles: "Lea & Megan", "Clover & Lily" and "Dallas & Kaitlin". The product at hand, "Clover & Lily", includes a plastic human figure depicting a cherub without wings. The doll measures approximately 10 cm in height and wears only a diaper that changes color when wet. The drink and wet doll has articulated arms and legs and comes with her own baby bottle. Packaged with the doll is a soft plastic lamb which has an articulated head and permanently affixed wings. The wings are made of plastic and contain a glitter and water solution. A plastic barrett is intended for use with the animal. The miniature comb may be used to comb hair on the doll or animal figure. Also included is a plastic charm, ring or similar item which is designed for the child to wear. According to your letter, the imitation jewelry is valued at .03 cents each. A printed paper insert promotes a membership drive for the "Angel Academy Club". The paper serves as an application form inviting the reader to join by sending a remittance. Membership ensures receipt of an additional charm and charm bracelet for the child, as well as various activity books. All the above described articles, with the exception of those requiring a mail-in order, will be imported in a window box for retail sale. The applicable subheading for the cherub figure 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 rate of duty will be 12 percent ad valorem. The applicable subheading for the plastic animal figure will be 9503.49.0020, (HTS), which provides for toys representing animals or non-human creatures: other: not having a spring mechanism: other. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the animal's hair barrett will be 9503.49.0050, (HTS), which provides for toys representing animals or non-human creatures: other: parts and accessories. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the toy baby bottle and comb will be 9503.90.60000, (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem. The applicable subheading for the child's charm will be 7117.90.5000, (HTS), which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts. The rate of duty will be 11 percent ad valorem. The applicable subheading for the membership application form will be 4911.10.0080, (HTS), which provides for other printed matter: trade advertising material, commercial catalogs and the like...other. The rate of duty will be 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
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