I86234 I8 Ruling Active

The tariff classification of a Valentine Flasher in Red Coat – 12 Inches from China.

Issued September 26, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0060

Headings: 9502

Product description

The doll is grinning and gripping his lapels suggestively, as if preparing to rip open his coat and “flash” the onlooker. When the activation button is pressed, a pre-recorded voice starts yelling “Are you ready? Are you ready?” More suggestive dialogue ensues before the doll pulls open his coat to reveal a flashing heart on his chest as he proclaims “I love you.” The doll stands on a heart shaped plastic pedestal and is packaged in a cardboard box decorated with hearts and the name Freddie The Flasher.™ Although marketed for Valentine’s Day, the item is not used to decorate the home on the holiday, but is essentially a novelty doll and will be classified accordingly.

CBP rationale

The applicable subheading for Item #930024, Valentine Flasher in Red Coat – 12 Inches, 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: Dolls, whether or not dressed…Other.

Full text

NY I86234 September 26, 2002 CLA-2-95:RR:NC:SP:225 I86234 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Valentine Flasher in Red Coat – 12 Inches from China. Dear Ms. Aldinger: In your letter dated September 16, 2002, you requested a tariff classification ruling. The sample submitted, Item #930024, Valentine Flasher in Red Coat – 12 Inches, consists of a battery operated (3 “AA” batteries included) 12” doll that depicts a man dressed in a red coat, red bow tie, white boxer shorts with hearts, sandals and heart shaped red sunglasses. The doll is grinning and gripping his lapels suggestively, as if preparing to rip open his coat and “flash” the onlooker. When the activation button is pressed, a pre-recorded voice starts yelling “Are you ready? Are you ready?” More suggestive dialogue ensues before the doll pulls open his coat to reveal a flashing heart on his chest as he proclaims “I love you.” The doll stands on a heart shaped plastic pedestal and is packaged in a cardboard box decorated with hearts and the name Freddie The Flasher.™ Although marketed for Valentine’s Day, the item is not used to decorate the home on the holiday, but is essentially a novelty doll and will be classified accordingly. The applicable subheading for Item #930024, Valentine Flasher in Red Coat – 12 Inches, 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: Dolls, whether or not dressed…Other.” 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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