K85095 K8 Ruling Active

The tariff classification of a "Forever Angel Keeper of Memories" from China.

Issued May 6, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0010, 3924.90.5500

Headings: 9502, 3924

Product description

You submitted a photographs of a “Forever Angel Keeper of Memories” (no item number), which consists of a dressed doll, a time capsule with paper scrolls, and a wire framed PVC container. The doll, which measures approximately 12 inches in height, is made of muslin material and fiber stuffed. The doll has poly-cotton hair with an embroidered yarn face and a purple organza material dress decorated with plastic beads. The doll is holding a polypropylene plastic time capsule that measures approximately 3-1/4 inches in height and 1-3/8 inches in width. The capsule contains scrolls made out of paper. The dressed doll and time capsule with scrolls will be packaged inside the wire framed PVC container, which has an organza top and no handles. Although packaged with the dressed doll and time capsule with scrolls, the PVC wire framed container is not the normal and usual packaging for a doll. The container is of the type used as a dresser top storage container for articles such as hair ornaments. Therefore the PVC wire-framed container will be classified separately.

CBP rationale

a polypropylene plastic time capsule that measures approximately 3-1/4 inches in height and 1-3/8 inches in width. The capsule contains scrolls made out of paper. The dressed doll and time capsule with scrolls will be packaged inside the wire framed PVC container, which has an organza top and no handles. Although packaged with the dressed doll and time capsule with scrolls, the PVC wire framed container is not the normal and usual packaging for a doll. The container is of the type used as a dresser top storage container for articles such as hair ornaments. Therefore the PVC wire-framed container will be classified separately. The applicable subheading for the dressed doll with the time capsule with paper scrolls of the “Forever Angel Keeper of Memories” will be 9502.10.0010, 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…Stuffed.” The rate of duty will be free. The applicable subheading for the PVC wire framed container of the “Forever Angel Keeper of Memories” will be 3924.90.5500, HTS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4 percent ad valorem.

Full text

NY K85095 May 6, 2004 CLA-2-95:RR:NC:SP:225 K85095 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 3924.90.5500 Ms. Monica Karnes Pazakante LLC 4308 29th Street Kenosha, WI 53144 RE: The tariff classification of a “Forever Angel Keeper of Memories” from China. Dear Ms. Karnes: In your letter dated March 29, 2004, you requested a tariff classification ruling. You submitted a photographs of a “Forever Angel Keeper of Memories” (no item number), which consists of a dressed doll, a time capsule with paper scrolls, and a wire framed PVC container. The doll, which measures approximately 12 inches in height, is made of muslin material and fiber stuffed. The doll has poly-cotton hair with an embroidered yarn face and a purple organza material dress decorated with plastic beads. The doll is holding a polypropylene plastic time capsule that measures approximately 3-1/4 inches in height and 1-3/8 inches in width. The capsule contains scrolls made out of paper. The dressed doll and time capsule with scrolls will be packaged inside the wire framed PVC container, which has an organza top and no handles. Although packaged with the dressed doll and time capsule with scrolls, the PVC wire framed container is not the normal and usual packaging for a doll. The container is of the type used as a dresser top storage container for articles such as hair ornaments. Therefore the PVC wire-framed container will be classified separately. The applicable subheading for the dressed doll with the time capsule with paper scrolls of the “Forever Angel Keeper of Memories” will be 9502.10.0010, 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…Stuffed.” The rate of duty will be free. The applicable subheading for the PVC wire framed container of the “Forever Angel Keeper of Memories” will be 3924.90.5500, HTS, which provides for “Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other.” The rate of duty will be 3.4 percent ad valorem. 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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