B86622 B8 Ruling Active

The tariff classification of a doll's blanket from India

Issued June 27, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0030

Headings: 9503

Product description

The product is described as a doll's blanket made of 100 percent wool. The blanket measures 19 inches in length and 13 inches in width. It has a multi-color striped pattern with a fringe along the top and bottom edges. This blanket is designed specifically for a doll measuring 18 inches in height as advertised on the catalog page submitted to this office. According to Explanatory Note 95.03(A)(12), which provides for "dolls' houses and furniture, including bedding," the doll's blanket would fall within the realm of the toy provision and, therefore, is classifiable in Chapter 95.

CBP rationale

The applicable subheading for the doll blanket, item #JDAQ-01, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism.

Full text

NY B86622 June 27, 1997 CLA-2-95:RR:NC:SP:225 B86622 CATEGORY: Classification TARIFF NO.: 9503.90.0030 Ms. Leela Swamy Trans-Pacific Trading, Inc. 6345 Norwalk Road Medina, Ohio 44256-9402 RE: The tariff classification of a doll's blanket from India Dear Ms. Swamy: In your letter dated June 13, 1997 you requested a tariff classification ruling. A sample of item #JDAQ-01 accompanied your inquiry. The product is described as a doll's blanket made of 100 percent wool. The blanket measures 19 inches in length and 13 inches in width. It has a multi-color striped pattern with a fringe along the top and bottom edges. This blanket is designed specifically for a doll measuring 18 inches in height as advertised on the catalog page submitted to this office. According to Explanatory Note 95.03(A)(12), which provides for "dolls' houses and furniture, including bedding," the doll's blanket would fall within the realm of the toy provision and, therefore, is classifiable in Chapter 95. The applicable subheading for the doll blanket, item #JDAQ-01, will be 9503.90.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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