N004438 N0 Ruling Active

The tariff classification of a Bratz Pampered Pupz Charli from China

Issued December 19, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0060

Headings: 9502

GRI rules applied: GRI 1, GRI 3

Product description

You are requesting the tariff classification on a product that is described as a Bratz Pampered Pupz Charli; the designated item number for the product is 343608. The item is composed of the following components: a Bratz Doll named Charli, a pet called Pampered Pupz, and accessories for both the doll and the toy pet dog. The samples will be returned, as requested. The Bratz Pampered Pupz Charli, item number 343608, will be considered a set for tariff purposes. 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 would dictate the classification of the set. The Bratz doll exemplifies the essential character. Therefore,

CBP rationale

the applicable subheading for the Bratz Pampered Pupz Charli, item number 343608, 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

N004438 December 19, 2006 CLA-2-95:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Karen Cooper-Martin MGA Entertainment 16340 Roscoe Blvd. #150 Van Nuys, CA 91406 RE: The tariff classification of a Bratz Pampered Pupz Charli from China Dear Ms. Cooper-Martin: In your letter dated December 8, 2006, you requested a tariff classification ruling. You are requesting the tariff classification on a product that is described as a Bratz Pampered Pupz Charli; the designated item number for the product is 343608. The item is composed of the following components: a Bratz Doll named Charli, a pet called Pampered Pupz, and accessories for both the doll and the toy pet dog. The samples will be returned, as requested. The Bratz Pampered Pupz Charli, item number 343608, will be considered a set for tariff purposes. 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 would dictate the classification of the set. The Bratz doll exemplifies the essential character. Therefore, the applicable subheading for the Bratz Pampered Pupz Charli, item number 343608, 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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