The tariff classification of "Four Trees", a "Girl Doll" and "The Three Little Pigs House" from China.
Issued July 25, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889, 9503.90.0080, 9502.10.0010
Product description
You submitted samples of “Four Trees”, a “Girl Doll” and “The Three Little Pigs House.” The Four Trees are part of “The Seasons of Arnold’s Apple Tree” identified as item number 3G431780, but will be imported separately. This ruling only applies to the Four Trees. Each tree measures approximately 12 inches in height and 6-1/2 inches in width (at its widest width from branch to branch), with each tree depicting the foliage of a respective season (fall, winter, spring, or summer). The trees are sewn and made of plush polyester fiber. Included as tree decorations are polyester fiber apples (red and green) and white flowers. The Girl Doll is part of the “The Abuela Spanish Bag Set” identified as item number 3G431906, but will be imported separately. This ruling only applies to the Girl Doll. The stuffed plush doll is made of polyester fiber and measures approximately 18 inches in height with dark braided hair, dark eyes, red lipstick, and is dressed in a white blouse with two blue and green pockets and four green buttons, a blue, red, and green skirt, and red shoes. The Three Little Pigs House is part of a “Storytelling Set” identified as item number 3G431655, but will be imported separately. This ruling applies only to The Three Little Pigs House. The house is made of polyester fiber with a brown chimney, black roof, and red walls, and measures approximately 11 inches in height x 10 inches in width x 12 inches in length. The house has a zippered door opening in front, with an interior capable of storing articles. The house does not have a handle for carrying.
CBP rationale
The applicable subheading for the “Four Trees” of “The Seasons of Arnold’s Apple Tree” identified as item number 3G431780 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other. The applicable subheading for the “Girl Doll” of “The Abuela Spanish Bag Set” identified as item number 3G431906 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 applicable subheading for “The Three Little Pigs House” of the “Storytelling Set” identified as 3G431655 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 J86018 July 25, 2003 CLA-2-95:RR:NC:SP:225 J86018 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9502.10.0010; 9503.90.0080 Ms. Yolanda Landau Wilson Logistics, Inc. 270 Terminal Avenue Clark, NJ 07066 RE: The tariff classification of “Four Trees”, a “Girl Doll” and “The Three Little Pigs House” from China. Dear Ms. Landau: In your letter dated June 30, 2003, on behalf of Childcraft Education Corporation, you requested a tariff classification ruling. You submitted samples of “Four Trees”, a “Girl Doll” and “The Three Little Pigs House.” The Four Trees are part of “The Seasons of Arnold’s Apple Tree” identified as item number 3G431780, but will be imported separately. This ruling only applies to the Four Trees. Each tree measures approximately 12 inches in height and 6-1/2 inches in width (at its widest width from branch to branch), with each tree depicting the foliage of a respective season (fall, winter, spring, or summer). The trees are sewn and made of plush polyester fiber. Included as tree decorations are polyester fiber apples (red and green) and white flowers. The Girl Doll is part of the “The Abuela Spanish Bag Set” identified as item number 3G431906, but will be imported separately. This ruling only applies to the Girl Doll. The stuffed plush doll is made of polyester fiber and measures approximately 18 inches in height with dark braided hair, dark eyes, red lipstick, and is dressed in a white blouse with two blue and green pockets and four green buttons, a blue, red, and green skirt, and red shoes. The Three Little Pigs House is part of a “Storytelling Set” identified as item number 3G431655, but will be imported separately. This ruling applies only to The Three Little Pigs House. The house is made of polyester fiber with a brown chimney, black roof, and red walls, and measures approximately 11 inches in height x 10 inches in width x 12 inches in length. The house has a zippered door opening in front, with an interior capable of storing articles. The house does not have a handle for carrying. The applicable subheading for the “Four Trees” of “The Seasons of Arnold’s Apple Tree” identified as item number 3G431780 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other." The rate of duty is 7 percent ad valorem. The applicable subheading for the “Girl Doll” of “The Abuela Spanish Bag Set” identified as item number 3G431906 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. The applicable subheading for “The Three Little Pigs House” of the “Storytelling Set” identified as 3G431655 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. 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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