L84922 L8 Ruling Active

The tariff classification of a doll set from China.

Issued May 20, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0060

Headings: 9502

Product description

You submitted a sample of Makeover My Space( Foam Sports Fashion Set identified as item number 3707. The doll set consists of 1 foam doll that measures approximately 3-1/2” in height and foam articles for the doll that include 1 swim suit, 1 ballet tutu, 1 cheerleader outfit, 1 pair of pom-poms, 1 megaphone, 4 pairs of shoes, 1 tennis outfit, 1 tennis racket, 1 soccer outfit, 1 rollerblade outfit, 2 sports balls, 1 pair of rollerblades, 1 pair of skates, 1 towel, 1 gym bag, 1 pair of sunglasses, 1 bottle of sunscreen, 1 glitter glue pen for decorating the accessories, and 1 instruction sheet for mixing and matching the outfits and affixing them to the doll. The doll imparts the essential character of the set, which will be packaged on an illustrated hanging blister card. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Makeover My Space( Foam Sports Fashion Set identified as item number 3707 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 L84922 May 20, 2005 CLA-2-95:RR:NC:SP:225 L84922 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Mr. Sam Yi E. Besler and Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a doll set from China. Dear Mr. Yi: In your letter dated May 2, 2005, on behalf of Fibre-Craft Material Corporation, you requested a tariff classification ruling. You submitted a sample of Makeover My Space( Foam Sports Fashion Set identified as item number 3707. The doll set consists of 1 foam doll that measures approximately 3-1/2” in height and foam articles for the doll that include 1 swim suit, 1 ballet tutu, 1 cheerleader outfit, 1 pair of pom-poms, 1 megaphone, 4 pairs of shoes, 1 tennis outfit, 1 tennis racket, 1 soccer outfit, 1 rollerblade outfit, 2 sports balls, 1 pair of rollerblades, 1 pair of skates, 1 towel, 1 gym bag, 1 pair of sunglasses, 1 bottle of sunscreen, 1 glitter glue pen for decorating the accessories, and 1 instruction sheet for mixing and matching the outfits and affixing them to the doll. The doll imparts the essential character of the set, which will be packaged on an illustrated hanging blister card. Your sample is being returned as requested. The applicable subheading for the Makeover My Space( Foam Sports Fashion Set identified as item number 3707 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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