I87192 I8 Ruling Active

The tariff classification of a backpack and doll from China.

Issued October 17, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0010, 4202.92.3020

Headings: 4202, 9502

Product description

The item is a novelty backpack with a stuffed doll attached to the front exterior. The backpack is designed to provide storage, protection, organization and portability for the small personal effects normally carried by a young child while travelling. The items are manufactured of man-made fiber textile materials. The pack measures approximately 10”(H) x 9”(W) x 4 ½”(D) and the doll measures approximately 17 ½” tall. The doll is loosely stitched on to the pack and the garments are removable so the child can change outfits. For classification purposes the items are not considered to be a composite good or set. Each item will be separately classified. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The applicable subheading for the doll will be 9502.10.0010, HTS, which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed.

Full text

NY I87192 October 17, 2002 CLA-2-42:RR:NC:TA:341 I87192 CATEGORY: Classification TARIFF NO.: 4202.92.3020; 9502.10.0010 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a backpack and doll from China. Dear Mrs. Fair: In your letter dated September 24, 2002, you requested a tariff classification ruling for a backpack and doll. The sample submitted is identified as item 931248 – “SSP Kool Kids Back Pack”. The item is a novelty backpack with a stuffed doll attached to the front exterior. The backpack is designed to provide storage, protection, organization and portability for the small personal effects normally carried by a young child while travelling. The items are manufactured of man-made fiber textile materials. The pack measures approximately 10”(H) x 9”(W) x 4 ½”(D) and the doll measures approximately 17 ½” tall. The doll is loosely stitched on to the pack and the garments are removable so the child can change outfits. For classification purposes the items are not considered to be a composite good or set. Each item will be separately classified. Your sample is being returned as requested. The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, backpacks. The rate of duty will be 18.1 percent ad valorem. The applicable subheading for the doll will be 9502.10.0010, HTS, which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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