The tariff classification of a doll’s backpack from China

NY F81124 January 14, 2000 CLA-2-95:RR:NC:SP:225 F81124 CATEGORY: Classification TARIFF NO.: 9503.90.0045 Ms. Colleen Dugan US JHI Corporation 8612 Fairway Place Middleton, Wisconsin 53562 RE: The tariff classification of a doll’s backpack from China Dear Ms. Dugan: In your letter dated December 15, 1999, received in this office on December 17, 1999, you requested a tariff classification ruling. A doll’s backpack, part #GZ7001, was submitted with your inquiry. The backpack measures approximately 15” high by 11” wide by 5” deep, and is sized for use with a 23” baby doll. You have stated that the shell of the backpack is made of 100% cotton denim. The lining for the changing pad is 100% nylon and the surface of the changing pad will be either 100% cotton or rayon fabric. For your information, the material used on the surface of the changing pad will not affect the classification of this product. Attached to the outer surface of the backpack is a sewn-in textile harness designed to hold a 23” baby doll. On the opposite side of the carrier, textile straps are secured by means of slide fasteners around the child’s shoulders. A zippered opening extends around three sides of the carrier and contains a fold out, quilted, diaper changing pad stitched along the inside panel. Another zippered opening extends around three sides of the bag but ends a little more than halfway down the bag. In viewing the product as a whole, we have taken into account the size and construction of the backpack, capacity of the harness, sewn-in changing pad, and marketing. It is our opinion that these features distinguish the item as a toy designed purely for amusement purposes. The applicable subheading for the doll’s backpack, part #GZ7001, 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. You have also inquired about the classification of a set that includes the same doll backpack. However, as discussed in a phone conversation, we are unable to rule on this set without knowing the entire contents, countries of origin and without an actual production sample. When this information becomes available you may resubmit your request for this item. 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