The tariff classification of a doll, a costume and pom poms from China.

NY M83342 June 16, 2006 CLA-2-95:RR:NC:SP:225 M83342 CATEGORY: Classification TARIFF NO.: 9502.10.0010; 9505.90.6000; 4602.90.0000 Ms. Yuliya Marinova Lovee Doll & Toy Co., Inc. 200 Fifth Avenue, Suite #1210 New York, NY 10010 RE: The tariff classification of a doll, a costume and pom poms from China. Dear Ms. Marinova: In your letter dated May 9, 2006, you requested a tariff classification ruling. You submitted a sample of “Cheer Along With Tracy” identified as item number 36061, which is being returned upon your request. The item consists of a 32” stuffed electronic cheerleader doll, a cheerleader costume, and pom poms. The doll is battery operated and attired in red, white and blue cheerleader apparel. When the doll’s hand is squeezed, the doll emits a pre-recorded “cheer.” The cheerleader costume is comprised of a dress that has styling (multiple panel skirt), well-made edges at the hem and closure and a well-made ribbon embellishment, but it has a flimsy neck, waist and seams, a flimsy hook and loop closure and flimsy edges at the arms. The costume is considered flimsy and meets the flimsy, non-durable requirements for classification within Chapter 95. The pom poms have a plastic rod handle and are composed of plastic strips exceeding 5 mm in width and coated with a shiny metallic red material. The doll, cheerleader costume and pom poms will be packed in a cardboard box with a window display. The back of the box has illustrated instructions for basic cheerleader routines. 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) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 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 “Cheer Along With Tracy” is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Playing with a doll and wearing a costume are separate activities. Therefore, the doll, costume and pom poms must be classified separately. The applicable subheading for the 32” doll will be 9502.10.0010, 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: Stuffed." The rate of duty will be Free. The applicable subheading for the dress will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. The applicable subheading for the pom poms composed of plastic strips exceeding 5 mm in width will be 4602.90.0000, HTSUS, which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: other than of vegetable materials.” The rate of duty will be 3.5 percent ad valorem. 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/. Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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