The tariff classification of a doll’s wardrobe case from China
Issued July 22, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.90.0045
Headings: 9503
Product description
The trunk is designed for the storage and display of collectable doll figures and their clothing and/or accessories. The item measures 23” in height, 10” in width and 11” in depth. The trunk is made of wood, leather trim, PVC sheeting, fabric and iron. It opens via two brass hinges along the side and features brass reinforcements and fasteners. The front panel is composed of clear PVC sheeting, allowing one to fully view a doll inside (though no doll is included with the trunk). Approximately half of the wood back panel is made up of clear PVC sheeting. There are two drawers, measuring 4” by 9,” incorporated into the rear of the trunk for storing small doll accessories such as clothing, jewelry, or shoes. Inside the top portion of the trunk is a brass hanger bracket from which doll clothing may be hung. The interior of the trunk is designed for interactive play with the child. Essentially, the trunk functions as a wardrobe closet for the doll. Due to its construction and lack of ability to securely hold its contents in place, the item would not be practical or suitable for use as a transportation device. The PVC sheeting panels are not sturdy enough to withstand the rigors of travel normally associated with cases of 4202.
CBP rationale
The applicable subheading for the “23” Doll Trunk”, item #991902, 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 E83872 July 22, 1999 CLA-2-95:RR:NC:SP:225 E83872 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a doll’s wardrobe case from China Dear Ms. Aldinger: In your letter dated May 28, 1999, received in this office on June 23, 1999, you requested a tariff classification ruling. A sample of the “23” Doll Trunk”, item #991902, accompanied your inquiry. The trunk is designed for the storage and display of collectable doll figures and their clothing and/or accessories. The item measures 23” in height, 10” in width and 11” in depth. The trunk is made of wood, leather trim, PVC sheeting, fabric and iron. It opens via two brass hinges along the side and features brass reinforcements and fasteners. The front panel is composed of clear PVC sheeting, allowing one to fully view a doll inside (though no doll is included with the trunk). Approximately half of the wood back panel is made up of clear PVC sheeting. There are two drawers, measuring 4” by 9,” incorporated into the rear of the trunk for storing small doll accessories such as clothing, jewelry, or shoes. Inside the top portion of the trunk is a brass hanger bracket from which doll clothing may be hung. The interior of the trunk is designed for interactive play with the child. Essentially, the trunk functions as a wardrobe closet for the doll. Due to its construction and lack of ability to securely hold its contents in place, the item would not be practical or suitable for use as a transportation device. The PVC sheeting panels are not sturdy enough to withstand the rigors of travel normally associated with cases of 4202. The applicable subheading for the “23” Doll Trunk”, item #991902, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an adult costume from China/Hong Kong/Vietnam.
The tariff classification of a "Spy Glove" made in China.
Classification of doll carrier from China; PD G83798- Void Ab Initio Dear Ms. Matthews: This is to inform you that Customs has reviewed Port Decision (“PD”) G83798, issued to you on November 22, 2000, in which a doll carrier from China was classified as a toy in subheading 9503.90.0045 of the Harmonized Tariff Schedule of the United States Annotated (“HTSUSA”). For the reasons set forth below, PD G83798 is void ab initio. FACTS: PD G83798 states:
The tariff classification of a toy playhouse from China
The tariff classification of an Igloo tent from Vietnam
The tariff classification of two toy tents from China
The tariff classification of four toys from China.
The tariff classification of plastic toys from China
The tariff classification of various Dalmatian toys, made in China.
The tariff classification of various “Wheeled Toys with Dalmatian figures”, made in China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →