I81759 I8 Ruling Active

The tariff classification of a Lush Loft Dollhouse, a Groovy Girls® Vogue Vanity, a Groovy Girls® Outrageous Auto, and a Groovy Girls® Terrific Tent from China.

Issued May 14, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9503.70.0000, 9503.90.0080

Headings: 9503

Product description

You submitted the following samples: Item #101340, Lush Loft Dollhouse, consists of a loft that measures approximately 12 inches in height with reversible walls and floors that can be formed into a dollhouse with hook and loop fasteners. The loft contains fabric/vinyl accessories including furniture, rugs, table, lamp, television, pillows, shelves, curtains, clock, and paintings. Item #101450, Groovy Girls® Vogue Vanity, consists of a pink fabric and vinyl vanity table with mirror that measures approximately 12 inches in height x 4 inches in width x 12 inches in length, and has a plush chair that is secured to the vanity by a cord. The mirror is decorated with a gold fabric star and lights, and the table is decorated with a mirror, comb, and perfume bottle. Item #101440, Groovy Girls® Outrageous Auto, is a fabric and vinyl convertible automobile toy that measures approximately 6-1/2 inches in height x 9-1/2” in width x 13” in length. Item #102630, Groovy Girls® Terrific Tent, is a multi colored fabric toy tent that measures approximately 12 inches in height x 8 inches in width x 12 in length and has a mesh side with a zipper and mesh window with a covering flap. The item is intended as a play enclosure for a doll (not included).

CBP rationale

The applicable subheading for Item #101340, Lush Loft Dollhouse, 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 components of Item #101340, Lush Loft Dollhouse (if imported separately), Item #101450, Groovy Girls® Vogue Vanity, Item #101440, Groovy Girls® Outrageous Auto, and Item #102630, Groovy Girls® Terrific Tent, will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other.

Full text

NY I81759 May 14, 2002 CLA-2-95:RR:NC:SP:225 I81759 CATEGORY: Classification TARIFF NO.: 9503.70.0000; 9503.90.0080 Mr. John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road, Suite 160 Eagan, MN 55121 RE: The tariff classification of a Lush Loft Dollhouse, a Groovy Girls® Vogue Vanity, a Groovy Girls® Outrageous Auto, and a Groovy Girls® Terrific Tent from China. Dear Mr. Mattson: In your letter dated April 30, 2002, on behalf of Manhattan Toy,® you requested a tariff classification ruling. You submitted the following samples: Item #101340, Lush Loft Dollhouse, consists of a loft that measures approximately 12 inches in height with reversible walls and floors that can be formed into a dollhouse with hook and loop fasteners. The loft contains fabric/vinyl accessories including furniture, rugs, table, lamp, television, pillows, shelves, curtains, clock, and paintings. Item #101450, Groovy Girls® Vogue Vanity, consists of a pink fabric and vinyl vanity table with mirror that measures approximately 12 inches in height x 4 inches in width x 12 inches in length, and has a plush chair that is secured to the vanity by a cord. The mirror is decorated with a gold fabric star and lights, and the table is decorated with a mirror, comb, and perfume bottle. Item #101440, Groovy Girls® Outrageous Auto, is a fabric and vinyl convertible automobile toy that measures approximately 6-1/2 inches in height x 9-1/2” in width x 13” in length. Item #102630, Groovy Girls® Terrific Tent, is a multi colored fabric toy tent that measures approximately 12 inches in height x 8 inches in width x 12 in length and has a mesh side with a zipper and mesh window with a covering flap. The item is intended as a play enclosure for a doll (not included). The applicable subheading for Item #101340, Lush Loft Dollhouse, 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 components of Item #101340, Lush Loft Dollhouse (if imported separately), Item #101450, Groovy Girls® Vogue Vanity, Item #101440, Groovy Girls® Outrageous Auto, and Item #102630, Groovy Girls® Terrific Tent, will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free. Your samples are being returned as requested. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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