The tariff classification of dolls and toy animals from China

NY G80485 August 23, 2000 CLA-2-95:RR:NC:SP:225 G80485 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 9503.49.0025 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of dolls and toy animals from China Dear Mr. Leahy: In your letter dated July 27, 2000 you requested a tariff classification ruling on behalf of Bag Lady Dolls, Inc. The submitted samples are textile figures designed to store and dispense plastic bags. The items measure between 22” and 29” in length. Two of the figures, the “Cloth Face Bag Dispenser” and the Animal Face Bag Dispenser” are predominantly textile with a head, upper torso and arms/paws that are stuffed with soft filler material. The “Ceramic Face Doll Bag Dispenser” has a porcelain head and porcelain arms attached to a stuffed fabric torso. All the figures have an implied lower body that is covered by a long flowing fabric. In some cases the fabric is patterned to depict a dress and in others it may represent pants. This flowing textile piece falls anywhere from 14” to 15” below the waist and is gathered at the bottom with a sewn-in elastic. This “clothing” is empty and intended to be filled by the consumer with plastic bags such as those received when purchasing goods at the store. While the figures serve as a means of storing the plastic bags they also dispense them from an opening located at the bottom of the figures. Each product has a textile loop sewn into the head or neck for hanging purposes. Dolls are defined as those figures, which resemble a human being and are made of materials such as plastics, textile, wood, paperboard, etc. They may be designed for purposes of amusement as in play activities for children or for decorative use as in those collected by adults for display. The two figures described above that portray human beings are recognized as dolls and the figure depicting an animal is viewed as a toy representing an animal. Your samples are being returned as requested. The applicable subheading for the “Ceramic Face and Cloth Face Doll Bag Dispensers” 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. The applicable subheading for the “Animal Face Bag Dispenser” will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures: other: toys. 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