The tariff classification of a stuffed doll, doll carrier, dolls' feeding implements and a child's suitcase from Hong Kong

NY C83490 February 4, 1998 CLA-2-95:RR:NC:SP:225 C83490 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 9503.90.0045; 4202.12.2050 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a stuffed doll, doll carrier, dolls' feeding implements and a child's suitcase from Hong Kong Dear Ms. Hubbard: In your letter dated January 14, 1998 you requested a tariff classification ruling. The sample submitted is referred to as a "16" Baby Doll Set". The product consists of a 16" stuffed baby doll, doll carrier, feeding dish, fork, spoon, bottle and bottle holder, all sized for use with the doll and a wheeled suitcase for use by the child. The doll carrier is made of textile material and is designed with shoulder straps to be worn either like a backpack or across the child's chest to carry the doll in the front. The article is styled in a manner that wraps around the doll, yet exposes the doll's legs, arms and head to move freely. The travel bag or suitcase is made of polyvinyl chloride (PVC) and is mounted on a wheeled base with extending handle to easily pull the luggage. The bag measures approximately 14"(W) by 16"(H) and has a 1 inch wide textile handle sewn to the top. A two-way zipper closure is sewn around three sides of the case. The back panel of the suitcase is solid pink while the remaining sides are clear PVC with pink piping around the edges. An additional zippered pocket it stitched to the front of the bag. Classification is based upon the General Rules of Interpretation. The doll, doll carrier, feeding implements and travel bag are not considered a set for classification purposes. The activity of playing with the doll is separate and distinct from that of carrying the articles around in a travel bag. We do not find the bag possesses any special design, shape or fittings which would restrict its use to that of carrying the doll and it's accoutrements. Further, the bag is not considered usual packaging for a doll. Dolls are not normally sold in a suitcase type bag, nor are they placed in such during roleplay activity (one does not put their baby in a suitcase). Therefore, each item in the retail package is separately classifiable. The applicable subheading for the 16" stuffed doll will be 9502.10.0010, 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: stuffed. The rate of duty will be free. The applicable subheading for the doll carrier, feeding dish, fork, spoon, bottle and bottle holder, 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. The applicable subheading for the child's suitcase on wheels will be 4202.12.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels and similar containers, with outer surface of plastics, other. The rate of duty will be 20 percent ad valorem. 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