The tariff classification of a doll set with components from China and Thailand

NY F84791 April 13, 2000 CLA-2-95:RR:NC:SP:225 F84791 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Mr. James L. Sawyer Katten, Muchin & Zavis 525 West Monroe St., Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of a doll set with components from China and Thailand Dear Mr. Sawyer: In your letter dated March 24, 2000 you requested a tariff classification ruling on behalf of The Marketing Store Worldwide, L.P. A sample of “Secret Message Teresa” was submitted with your inquiry. The product includes a 4 ½” fashion doll, miniature locker, mini note pad and a 3” pencil. With the exception of the pencil, which is made in Thailand, all the components will be made in China. The doll is molded in a standing position and wears clothing that has been painted on. She has a recessed hole in the bottom of her feet for attachment to a small base that extends out from the floor of her locker. The locker measures approximately 3 ½” high and has a hinged door that opens to reveal a miniature note pad secured inside. The dimensions of the notepad are 1” X 2 ½”. Along the side of the locker, an arm extension juts out to hold a removable 3” pencil (no eraser). According to your letter, the item will be distributed as a promotional toy with the purchase of a children’s meal at a fast food restaurant chain. Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRI's are applied, taken in order. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and Grid’s. The submitted sample cannot be classified by reference to GRI 1 because it consists of individual components that are classifiable in different headings of the tariff. Application of GRI 2 guides us to classification of composite goods and states, in pertinent part, the following: ... Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. As the components, if separately imported, would be classifiable under different headings we are guided by the Explanatory Notes to rule 3 which states in part: “For the purposes of this rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.” The instant item's components are clearly adapted to each other and are mutually complementary. The design limitations of the miniature notepad are such that it would not normally be offered for sale as a separate piece. GRI 3 also states, in pertinent part, the following: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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, insofar as this criterion is applicable. This office finds the essential character of “Secret Message Teresa” is imparted by the doll figure due to its role in relation to the use of the other components. The applicable subheading for the “Secret Message Teresa” will be 9502.10.0060, 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: other. 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