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G88331 G8 Ruling Active

The tariff classification of a toy set from China

Issued March 26, 2001 by U.S. Customs and Border Protection.

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G8 G88331 (March 26, 2001)

Tariff classification

HTS codes: 9503.70.0000

Headings: 9503

Product description

The article is called a “Porcelain Baby in Musical Crib”. The item consists of a porcelain faced baby doll with porcelain hands and feet. The torso of the doll is stuffed and she is outfitted in a lace-trimmed nightgown, pantaloons and hat. The doll measures approximately 10” in height. She lies in a wicker, rocking, cradle that incorporates a wind-up music box mechanism. The music box is located on the underside of the cradle and, in addition to playing music, the unit also causes the cradle to rock. Inside the item, the baby doll lies on a removable, polyester filled mattress and pillow. The cradle is decorated with a lace fabric that is permanently attached halfway around the top rim. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Porcelain Baby in Musical Crib” 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.

Full text

NY G88331 March 26, 2001 CLA-2-95:RR:NC:SP:225 G88331 CATEGORY: Classification TARIFF NO.: 9503.70.0000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of a toy set from China Dear Ms. Dorfman: In your letter dated February 26, 2001, received in this office on February 29, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Incorporated. The article is called a “Porcelain Baby in Musical Crib”. The item consists of a porcelain faced baby doll with porcelain hands and feet. The torso of the doll is stuffed and she is outfitted in a lace-trimmed nightgown, pantaloons and hat. The doll measures approximately 10” in height. She lies in a wicker, rocking, cradle that incorporates a wind-up music box mechanism. The music box is located on the underside of the cradle and, in addition to playing music, the unit also causes the cradle to rock. Inside the item, the baby doll lies on a removable, polyester filled mattress and pillow. The cradle is decorated with a lace fabric that is permanently attached halfway around the top rim. Your sample is being returned as requested. The applicable subheading for the “Porcelain Baby in Musical Crib” 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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