The tariff classification of a Dodge Discs game and refills, and a Sugar Snaps™ doll set from China

NY M81797 April 4, 2006 CLA-2-95:RR:NC:2:224 M81797 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 9504.90.9080 Ms. Amy Schmerl Wild Planet Toys, Inc. 225 Bush Street Suite 1300 San Francisco, CA 94104 RE: The tariff classification of a Dodge Discs game and refills, and a Sugar Snaps™ doll set from China Dear Ms. Schmerl: In your letter dated March 22, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on two products as follows: a Dodge Discs game (item #30003), Dodge Discs Refill pack (item #30004), and a Sugar Snaps™ doll set (item #84000). The Dodge Discs game is a game of competition to see which of the two players can dodge the most plastic discs ejected from the disc shooter. The refill pack contains 40 soft foam discs for the game. The Sugar Snaps™ doll set is a toy comprised of a miniature doll, a miniature pet horse, and clothing accessories. The Sugar Snaps™ will be available in four variations: Coco Snap™, Sugar Snap™, Honey Snap™, and Pepper Snap™. The Sugar Snaps™ doll, pet horse for the doll, and clothing accessories for the doll are packaged together and will be considered a set for the purposes of the HTSUS. No one heading in the tariff schedule covers these components in combination; GRI 1 cannot be used as a basis of classification. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3 (b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Noting GRI-3 (b), the component that imparts the essential character to the set would dictate the classification of the set. The doll imparts the essential character to the product, therefore, the applicable subheading for the Sugar Snaps™, item #84000, will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for the Dodge Discs game, item #30003, and the Dodge Discs Refill Pack, item #30004, will be 9504.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for arcade, table or parlor games, including pinball machines…parts and accessories thereof: other: other…other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division