B87553 B8 Ruling Active

The tariff classification of a doll/toy animal carrier from China

Issued August 12, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.90.0045

Headings: 9503

Product description

Item #BSA-07, doll/toy animal carrier is a textile item about 6 inches wide and 8 1/2 inches high. The compartment has two holes so that the doll's/toy animal's legs can stick out. Straps are attached at the top and bottom through which the child slips his or her arms. Only a child can use the item because of the short length of the straps. The purpose of the product is to allow a child to carry a doll/toy animal in the compartments in imitation of the grown-ups behavior of carrying a child.

CBP rationale

The applicable subheading for the doll/toy animal carrier will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;.

Full text

NY B87553 August 12, 1997 CLA-2-95:RR:NC:SP:225 B87553 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Donna M. Morris Westwater Enterprises 917 Mountain Ave. Mountainside, N.J. 07092 RE: The tariff classification of a doll/toy animal carrier from China Dear Ms. Morris: In your letter dated June 11, 1997, received in this office July 16, 1997 you requested a tariff classification ruling. Item #BSA-07, doll/toy animal carrier is a textile item about 6 inches wide and 8 1/2 inches high. The compartment has two holes so that the doll's/toy animal's legs can stick out. Straps are attached at the top and bottom through which the child slips his or her arms. Only a child can use the item because of the short length of the straps. The purpose of the product is to allow a child to carry a doll/toy animal in the compartments in imitation of the grown-ups behavior of carrying a child. The applicable subheading for the doll/toy animal carrier will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys;....: Other: Other: Other. 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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