The tariff classification of a "GI Joe" Doll and book from China

NY A85126 July 2, 1996 CLA-2-95:RR:NC:FC: 225 A85126 CATEGORY: Classification and Marking TARIFF NO.: 9502.10.0020; 4901.99.0070 Ms. Molly Krauss Chronicle Books 275 5th St. 3rd Floor San Francisco, CA 94103 RE: The tariff classification of a "GI Joe" Doll and book from China Dear Ms. Krauss: In your letter dated June 12, 1996, you requested a tariff classification and marking ruling for a "GI Joe" doll and book set. Several marked samples were submitted with your letter for review. The product consists of an 11 1/2" doll and hardbound book. The figure depicts a male soldier dressed in army fatigues complete with boots, hat and dog tag. Made of plastic, he is jointed at the neck, waist, shoulders, elbows, wrists, hips, knees and ankles. The hardbound book, titled "GI Joe The Story Behind The Legend", contains 96 pages of printed text and illustrations. The book measures 10 1/4" X 7 1/4" and provides an illustrated history of how the first "GI Joe" doll was created. Both items will be imported in a rigid container that resembles a large book in appearance. The container is specially designed for the doll and book to be displayed in a side by side format. The words "Made in China" are printed on the reverse side of the container and "Printed in China" appears on the inside cover of the book. The "GI Joe" doll does not constitute a set for tariff classification purposes. An interdependent relationship does not exist between the two articles. Playing with a doll and reading a book are separate and distinct activities. Therefore, each item in the retail package is separately classifiable. Your samples are being returned as requested. The applicable subheading for the "GI Joe" doll will be 9502.10.0020, 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 rate of duty will be free. The applicable subheading for the "GI Joe" book will be 4901.99.0070, HTS, which provides for other (than certain enumerated) printed hardbound books. The rate of duty will be free. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The proposed marking of the imported "GI Joe" doll and book, as described above, is conspicuously, legibly and permanently marked in satisfaction of the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134 and is an acceptable country of origin marking for the imported product. 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division