The tariff classification of cotton knit doll and animal bodies, parts and accessories manufactured in China.
Issued March 5, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.91.0000, 9502.99.0000, 9503.41.0060
Product description
You provided a sample of the following articles: KMAN-B- This article is a 100% cotton knit human body 3.5 inches long and 2.5 inches wide having two arms and two legs and an opening in the neck. It lacks the head. KBAG-B- This article is a 100% cotton knit 1.25 inch diameter bag shape that will be used as either a doll head or animal head. It is open at the neck. KPET-B- This article is a 100% cotton knit 2.5 X 3.5 inch body with four appendages that can be used as either arms or legs. It is also open at the neck. It will be used to construct animals. KMIT-B- This article is a 100% cotton knit glove. It will be used in construction of human figures. The suffix in the article description stands for the color brown. The above article may also be imported with the suffix stands for the color neutral. All of the articles will be sold to hobby or craft stores and will be used to easily create either stuffed dolls or animals by filling the articles with stuffing material and embellishing them with pre-made components.
CBP rationale
The applicable subheading for KMAN-B is 9502.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and part and accessories thereof: Parts and accessories: Other. The applicable subheading for KMIT-B is 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and part and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear. The applicable subheading for KBAG-B and KPET-B is 9503.41.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; models and similar recreational models, working or not; .
Full text
PD D88295 March 5, 1999 CLA-2-95:D:C:DO3 D88295 CATEGORY: Classification TARIFF NO.: 9502.99.0000; 9502.91.0000; 9503.41.0060 Ms. Linda H. Thomas Wimpole Street Creations P.O. Box 395 West Bountiful, UT 84087 RE: The tariff classification of cotton knit doll and animal bodies, parts and accessories manufactured in China. Dear Ms. Thomas: In your letter dated February 16, 1999, you requested a tariff classification ruling. You provided a sample of the following articles: KMAN-B- This article is a 100% cotton knit human body 3.5 inches long and 2.5 inches wide having two arms and two legs and an opening in the neck. It lacks the head. KBAG-B- This article is a 100% cotton knit 1.25 inch diameter bag shape that will be used as either a doll head or animal head. It is open at the neck. KPET-B- This article is a 100% cotton knit 2.5 X 3.5 inch body with four appendages that can be used as either arms or legs. It is also open at the neck. It will be used to construct animals. KMIT-B- This article is a 100% cotton knit glove. It will be used in construction of human figures. The suffix in the article description stands for the color brown. The above article may also be imported with the suffix stands for the color neutral. All of the articles will be sold to hobby or craft stores and will be used to easily create either stuffed dolls or animals by filling the articles with stuffing material and embellishing them with pre-made components. The applicable subheading for KMAN-B is 9502.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and part and accessories thereof: Parts and accessories: Other. This classification is free of duty. The applicable subheading for KMIT-B is 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and part and accessories thereof: Parts and accessories: Garments and accessories thereof, footwear and headgear. This classification is free of duty. The applicable subheading for KBAG-B and KPET-B is 9503.41.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toys; models and similar recreational models, working or not; ...: Toys representing animals or non-human creatures ...: Stuffed toys and parts and accessories thereof, Parts and accessories. This classification is free of duty. The same classifications apply for articles with a suffix This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, David F. Greenleaf Port Director Dallas/Ft. Worth
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