M85578 M8 Ruling Active

The tariff classification of "Sugar and Spice" from China.

Issued August 2, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0060

Headings: 9502

Product description

You submitted a sample of “Sugar and Spice” identified as ISBN 1-58476-487-2, which is being returned upon your request. The item consists of two cardboard dolls (“Sugar” and “Spice”) with magnetic backing and over 100 mix and match outfits/accessories, which adhere to the dolls, and are packaged inside a cardboard book with a storage tray. The cardboard book measures approximately 11” in height x 9-1/2” across and features nine “pages” that serve as play scenes and depict a bedroom, a ballet class, shopping excursions etc. The dolls adhere to these play scenes and then can be dressed and accessorized to match the depicted situations.

CBP rationale

The applicable subheading for “Sugar and Spice” identified as ISBN 1-58476-487-2 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.

Full text

NY M85578 August 02, 2006 CLA-2-95:RR:NC:SP:225 M85578 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Marianella Tomasio Innovative Kids Division of Innovative USA 18 Ann Street Norwalk, CT 06854-2258 RE: The tariff classification of “Sugar and Spice” from China. Dear Ms. Tomasio: In your letter dated July 24, 2006, you requested a tariff classification ruling. You submitted a sample of “Sugar and Spice” identified as ISBN 1-58476-487-2, which is being returned upon your request. The item consists of two cardboard dolls (“Sugar” and “Spice”) with magnetic backing and over 100 mix and match outfits/accessories, which adhere to the dolls, and are packaged inside a cardboard book with a storage tray. The cardboard book measures approximately 11” in height x 9-1/2” across and features nine “pages” that serve as play scenes and depict a bedroom, a ballet class, shopping excursions etc. The dolls adhere to these play scenes and then can be dressed and accessorized to match the depicted situations. The applicable subheading for “Sugar and Spice” identified as ISBN 1-58476-487-2 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. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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