G87759 G8 Ruling Active

The tariff classification of a toy set and carrying bag from China

Issued March 16, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.4500, 9503.70.0000

Headings: 4202, 9503

Product description

The set consists of a 14” baby doll, a doll sized folding beach chair with umbrella, one imitation bottle of lotion and a carrying bag in which all the items are packaged. The carrying bag is a generic duffle style traveling bag made of clear plastic sheeting. It has a fabric shoulder strap and a textile handle that have been sewn on. Dimensions of the bag are approximately 11” X 14” X 7”. The bag has no inner compartments and zips closed around three of its sides. It is the opinion of this office that the carrying bag is not a toy in its own right as it is designed to store and transport goods. The bag 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, doll sized beach chair, doll sized umbrella and imitation bottle of lotion 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 carrying bag of plastic sheeting 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 G87759 March 16, 2001 CLA-2-95:RR:NC:SP:225 G87759 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 4202.92.4500 Ms. Leigh Wang The Disney Store, Inc. 101 North Brand Boulevard, Suite 1000 Glendale, CA 91203-2671 RE: The tariff classification of a toy set and carrying bag from China Dear Ms. Wang: In your letter dated February 14, 2001, received in this office on February 23, 2001, you requested a tariff classification ruling. A sample of the “Doll Beach Set”, style 910806DS, was submitted with your inquiry. The set consists of a 14” baby doll, a doll sized folding beach chair with umbrella, one imitation bottle of lotion and a carrying bag in which all the items are packaged. The carrying bag is a generic duffle style traveling bag made of clear plastic sheeting. It has a fabric shoulder strap and a textile handle that have been sewn on. Dimensions of the bag are approximately 11” X 14” X 7”. The bag has no inner compartments and zips closed around three of its sides. It is the opinion of this office that the carrying bag is not a toy in its own right as it is designed to store and transport goods. The bag 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, doll sized beach chair, doll sized umbrella and imitation bottle of lotion 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 carrying bag of plastic sheeting 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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