CBP Ruling F89375 — The tariff classification of a doll’s diaper bag set from China

Tariff classification

Headings: 9503

Product description

The article is tagged with a bar-code number of 45672-06766. It consists of a doll's diaper bag and changing pad. We note that both components are designed for use with dolls ranging in size from 9 to 18” in length. The bag is made of plastic material and measures approximately 10” long by 7” high by 3” deep. It has an adjustable shoulder strap, carry handles and one zippered compartment. There are four outside pockets around the exterior of the bag for holding the doll’s accessories. Included with the bag is a diaper changing pad measuring 19” long by 8 ¾” wide. Upon viewing the product as a whole, this office has taken into account the size, construction, marketing and manner in which the article is put up together with the changing pad. It is our opinion that these features distinguish the item as a toy designed purely for amusement purposes.

CBP rationale

the doll’s accessories. Included with the bag is a diaper changing pad measuring 19” long by 8 ¾” wide. Upon viewing the product as a whole, this office has taken into account the size, construction, marketing and manner in which the article is put up together with the changing pad. It is our opinion that these features distinguish the item as a toy designed purely for amusement purposes. The applicable subheading for the “Baby I’m Yours Diaper Bag,” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be free.

Full text

NY F89375 August 10, 2000 CLA-2-95:RR:NC:SP:225 F89375 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Mollie R. Coyne Neville, Peterson & Williams 80 Broad Street – 34th Floor New York, New York 10004 RE: The tariff classification of a doll’s diaper bag set from China Dear Ms Coyne: In your letter dated July 7, 2000, received in this office on July 11, 2000, you requested a tariff classification ruling on behalf of your client Target Stores. A sample of the “Baby I’m Yours Diaper Bag” was received with your inquiry. The article is tagged with a bar-code number of 45672-06766. It consists of a doll's diaper bag and changing pad. We note that both components are designed for use with dolls ranging in size from 9 to 18” in length. The bag is made of plastic material and measures approximately 10” long by 7” high by 3” deep. It has an adjustable shoulder strap, carry handles and one zippered compartment. There are four outside pockets around the exterior of the bag for holding the doll’s accessories. Included with the bag is a diaper changing pad measuring 19” long by 8 ¾” wide. Upon viewing the product as a whole, this office has taken into account the size, construction, marketing and manner in which the article is put up together with the changing pad. It is our opinion that these features distinguish the item as a toy designed purely for amusement purposes. The applicable subheading for the “Baby I’m Yours Diaper Bag,” will be 9503.70.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, put up in sets or outfits, and parts and accessories thereof. 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

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