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G82283 G8 Ruling Active

The tariff classification of a toy set and its container from China

Issued October 4, 2000 by U.S. Customs and Border Protection.

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G8 G82283 (October 4, 2000)

Tariff classification

HTS codes: 4202.92.4500, 9503.70.0000

Headings: 4202, 9503

Product description

The submitted item #62326 consists of assorted baby doll accessories in a plastic reusable bag. The accessories include a doll’s shirt and diaper, plastic keys on a ring, doll’s comb, plastic bottle, sipper cup and plastic toy bear. All the accessories are sized for use with a small baby doll less than 12” in height. The items are packaged on a blister card inside the vinyl bag. The bag measures 9 ½” high by 8 ¼” wide. It has one solid pink side and three clear plastic sides, one of which features an imprint of an animal’s face and “ears” that jut out. The bag has textile carrying handles and closes via a fabric tie threaded through two holes at the top. The bag is of a kind normally sold as a travelling bag with toiletries. It is the opinion of this office that the vinyl bag is not a toy in its own right as it is designed to store and transport goods. The container is not usual packaging for these particular toys, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is well constructed and capable of repetitive use. The bag must be classified separately. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the doll accessories 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 applicable subheading for the vinyl bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags…other.

Full text

NY G82283 October 4, 2000 CLA-2-95:RR:NC:SP:225 G82283 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 4202.92.4500 Ms. Bernice Rudd Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a toy set and its container from China Dear Ms. Rudd: In your letter dated September 14, 2000 you requested a tariff classification ruling. The submitted item #62326 consists of assorted baby doll accessories in a plastic reusable bag. The accessories include a doll’s shirt and diaper, plastic keys on a ring, doll’s comb, plastic bottle, sipper cup and plastic toy bear. All the accessories are sized for use with a small baby doll less than 12” in height. The items are packaged on a blister card inside the vinyl bag. The bag measures 9 ½” high by 8 ¼” wide. It has one solid pink side and three clear plastic sides, one of which features an imprint of an animal’s face and “ears” that jut out. The bag has textile carrying handles and closes via a fabric tie threaded through two holes at the top. The bag is of a kind normally sold as a travelling bag with toiletries. It is the opinion of this office that the vinyl bag is not a toy in its own right as it is designed to store and transport goods. The container is not usual packaging for these particular toys, and upon removal of its contents, may be filled with any number of personal belongings for storage and/or transport. It is well constructed and capable of repetitive use. The bag must be classified separately. Your sample is being returned as requested. The applicable subheading for the doll accessories 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. The applicable subheading for the vinyl bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags…other. The duty rate will be 20% ad valorem. 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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