C86927 C8 Ruling Active

The tariff classification of a doll and accessories, made in China.

Issued May 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

This sample includes a "Lissi" doll with a doll snugly; a 4" teddy bear and a diaper bag/changing pad combination. Inside the diaper bag there are numerous articles such as a separate red doll outfit with socks, hat and sneakers; plastic bottle warmer with bottle; mirror; plate with fork and spoon; and a pacifier. The diaper bag opens completely and acts as a changing pad. The doll and all of the items are assembled into a quilted doll carrier. The doll is approximately fifteen inches in height and contains a battery powered voice module in the torso. All of the accessories are sized to the doll and are coordinated with each other.

CBP rationale

The applicable subheading for the doll set HKLISDOL604KOW will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS),which provides for Other toys put up in sets or outfits, and parts and accessories thereof.

Full text

PD C86927 May 13, 1998 CLA-2-95: D13 C86927 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Anne Ornstein Lillian Vernon Corporation 543 Main Street New Rochelle, New York 10801 RE: The tariff classification of a doll and accessories, made in China. Dear Ms. Ornstein: In a letter dated April 17, 1998, you requested a tariff classification ruling on a doll and accessory set identified under the manufacturer's ID# HKLISDOL604KOW. A sample of the doll, item #LV#803Y was submitted with your letter. This sample includes a "Lissi" doll with a doll snugly; a 4" teddy bear and a diaper bag/changing pad combination. Inside the diaper bag there are numerous articles such as a separate red doll outfit with socks, hat and sneakers; plastic bottle warmer with bottle; mirror; plate with fork and spoon; and a pacifier. The diaper bag opens completely and acts as a changing pad. The doll and all of the items are assembled into a quilted doll carrier. The doll is approximately fifteen inches in height and contains a battery powered voice module in the torso. All of the accessories are sized to the doll and are coordinated with each other. The applicable subheading for the doll set HKLISDOL604KOW will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS),which provides for Other toys put up in sets or outfits, and parts and accessories thereof. The rate of duty is 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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