The tariff classification of a doll, a tote bag, and embroidered fabric stickers from China.

NY J83000 April 10, 2003 CLA-2-95:RR:NC:SP:225 J83000 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 5810.91.0020; 5810.92.1000; 9502.10.0010 Mr. John Mattson North Star World Trade Services, Inc. 980 Lone Oak Road, Suite 160 Eagan, MN 55121 RE: The tariff classification of a doll, a tote bag, and embroidered fabric stickers from China. Dear Mr. Mattson: In your letter dated April 2, 2003, on behalf of Manhattan Toy,® you requested a tariff classification ruling. The submitted sample, Item #104780, Groovy Girls® Sticker Snazzmatazz (Brunette), consists of a stuffed doll, a tote bag, and embroidered fabric stickers. The doll is dressed in a purple glitter halter top, purple skirt, blue leg warmers, and yellow and purple shoes decorated with a daisy on top of each shoe. The doll has curly brown hair and a purple tie in her hair. A pink jacket with a leopard print collar is included to accessorize the doll. The tote bag is made of a sheeting of plastic with two purple vinyl straps and measures approximately 11-1/2 inches in height x 2-1/4 inches in width x 10 inches in length with a cardboard insert. The embroidered fabric stickers can be applied temporarily by peeling them off their cardboard backing and affixing them to an object or they can be ironed on for permanent attachment. The stickers spell out words such as “Cutie”, “Diva”, “Cool”, and also feature assorted colored hearts and stars. You have also submitted a photograph of Item #105490, Groovy Girls® Sticker Snazzmatazz (Blonde), which is similar to the sample described above, except the doll has blonde hair instead of brown. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Groovy Girls® Sticker Snazzmatazz (Brunette)/ Groovy Girls® Sticker Snazzmatazz (Blonde) are not considered to be sets for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Although the doll and the plastic tote bag are packed together, the tote bag is not normal or usual packing. Babies are not normally carried around inside luggage. The tote bag also functions like any other tote bag that is used to carry and transport numerous articles. Therefore, the doll, plastic tote bag, and the embroidered fabric stickers must be classified separately. The applicable subheading for the plastic tote bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of sheeting of plastic or of textile materials: Other.” The rate of duty will be 20 percent ad valorem The applicable subheading for the embroidered fabric stickers (if their base fabric is made of cotton) will be 5810.91.0020, HTS, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of cotton, other. The rate of duty will be 0.8 percent ad valorem. Note that the duty rate is derived from the rate of duty pursuant to Additional U.S. Note 1 to Chapter 58. The applicable subheading for the embroidered fabric stickers (if their base fabric is made of man-made material) will be 5810.92.1000, HTS, which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, badges, emblems and motifs. The rate of duty will be 4.6 percent ad valorem. The applicable subheading for the doll and pink jacket accessory 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. Your sample is 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