B86721 B8 Ruling Active

The tariff classification of a doll's scarf from India

Issued June 30, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.91.0000

Headings: 9502

Product description

The item is designed to be worn by an 18 inch doll. Made of 100 percent cotton, the scarf measures approximately 33 inches in length and 6 inches in width. You have furnished us with marketing literature which supports the intended use as a doll accessory. Furthermore, the fabric and construction of this scarf render it impractical for use by either an adult or child.

CBP rationale

The applicable subheading for the doll scarf, item #JMA-01, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: garments and accessories thereof, footwear and headgear.

Full text

NY B86721 June 30, 1997 CLA-2-95:RR:NC:SP:225 B86721 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Ms. Leela Swamy Trans-Pacific Trading, Inc. 6345 Norwalk Road Medina, Ohio 44256-9402 RE: The tariff classification of a doll's scarf from India Dear Ms. Swamy: In your letter dated June 13, 1997 you requested a tariff classification ruling. The sample submitted, item #JMA-01, is referred to as a doll's "Rebozo Scarf". The item is designed to be worn by an 18 inch doll. Made of 100 percent cotton, the scarf measures approximately 33 inches in length and 6 inches in width. You have furnished us with marketing literature which supports the intended use as a doll accessory. Furthermore, the fabric and construction of this scarf render it impractical for use by either an adult or child. The applicable subheading for the doll scarf, item #JMA-01, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: garments and accessories thereof, footwear and headgear. 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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