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The tariff classification of a doll's towel from Brazil
Issued October 2, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B89540 (October 2, 1997)
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The item is referred to as a doll's swim towel, style number GAOS-01. The towel is marketed in your catalog as part of a line of clothing and accessories for dolls standing 18 inches in height. According to your letter, the towels will be imported in bulk and will be packaged here in the U.S. with other items for retail sale. The doll's towel, upon importation, will be incorporated into a "Swim Set" for the "American Girl of Today" doll. The doll in this series stands 18 inches in height. The "Swim Set" will include the following items: a dolls' bathing suit, dolls' surf shorts and a towel. The towel is rectangular in shape and measures 15.5 inches in length and 10 inches in width. It is made of 100 percent cotton material with a seascape design.
CBP rationale
The applicable subheading for the doll's towel, style number GAOS-01, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models.
Full text
NY B89540 October 2, 1997 CLA-2-95:RR:NC:SP:225 B89540 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Lisa Salter Pleasant Company 8400 Fairway Place Middleton, WI 53562-0998 RE: The tariff classification of a doll's towel from Brazil Dear Ms. Salter: In your letter dated September 10, 1997 you requested a tariff classification ruling. The item is referred to as a doll's swim towel, style number GAOS-01. The towel is marketed in your catalog as part of a line of clothing and accessories for dolls standing 18 inches in height. According to your letter, the towels will be imported in bulk and will be packaged here in the U.S. with other items for retail sale. The doll's towel, upon importation, will be incorporated into a "Swim Set" for the "American Girl of Today" doll. The doll in this series stands 18 inches in height. The "Swim Set" will include the following items: a dolls' bathing suit, dolls' surf shorts and a towel. The towel is rectangular in shape and measures 15.5 inches in length and 10 inches in width. It is made of 100 percent cotton material with a seascape design. The applicable subheading for the doll's towel, style number GAOS-01, will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys: other: other toys and models. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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