D80758 D8 Ruling Active

The tariff classification of a stuffed doll from China

Issued August 26, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0010

Headings: 9502

GRI rules applied: GRI 3(b)

Product description

The item includes a 12-inch soft bodied doll with her own portable carrier, pop-open highchair, bib, fork, spoon, cup, and instruction sheet. The legs and seat of the highchair pull out from beneath the tray into a standing position in which the doll may be placed. The bib is sized for the doll, as are the plastic fork, spoon and cup. The textile doll carrier measures 7 «" by 9 «". Sewn to the front is a "Y" style harness with "VELCRO" tabs that serve to secure the doll to the carrier unit. Two straps are sewn onto the back side of the carrier to enable a child to wear the unit like a backpack. A space inside the carrier is intended for placement of the folded highchair and doll accessories. Classification is based upon the General Rules of Interpre- tation. The "Go Go Nursery/Doll with Backpak," is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." This office finds the essential character of the subject article to be imparted by the doll. The carrier and other components simply enhance the play value of the doll.

CBP rationale

The applicable subheading for the "Go Go Nursery/Doll with Backpak" 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.

Full text

NY D80758 August 26, 1998 CLA-2-95:RR:NC:SP:225 D80758 CATEGORY: Classification TARIFF NO.: 9502.10.0010 Ms. Maggie Pasquarelli Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a stuffed doll from China Dear Ms. Pasquarelli: In your letter dated July 27, 1998, received in this office on July 30, 1998, you requested a tariff classification ruling. A sample of item 66818, "Go Go Nursery/Doll with Backpak" was submitted with your inquiry and will be returned accordingly. The item includes a 12-inch soft bodied doll with her own portable carrier, pop-open highchair, bib, fork, spoon, cup, and instruction sheet. The legs and seat of the highchair pull out from beneath the tray into a standing position in which the doll may be placed. The bib is sized for the doll, as are the plastic fork, spoon and cup. The textile doll carrier measures 7 «" by 9 «". Sewn to the front is a "Y" style harness with "VELCRO" tabs that serve to secure the doll to the carrier unit. Two straps are sewn onto the back side of the carrier to enable a child to wear the unit like a backpack. A space inside the carrier is intended for placement of the folded highchair and doll accessories. Classification is based upon the General Rules of Interpre- tation. The "Go Go Nursery/Doll with Backpak," is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character." This office finds the essential character of the subject article to be imparted by the doll. The carrier and other components simply enhance the play value of the doll. The applicable subheading for the "Go Go Nursery/Doll with Backpak" 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. 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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