The tariff classification of two Baby Alive collections from China

N040876 October 20, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Maria F. Borges Hasbro, Inc. 200 Narragansett Park Drive P.O. Box 200 Pawtucket, RI 02862-0200 RE: The tariff classification of two Baby Alive collections from China Dear Ms. Borges: In your letter dated September 22, 2008, you requested a tariff classification ruling. The products that are under consideration for a tariff classification determination are called the “Dr. Visit Set” and the “Busy Day Set.” Both are products from the Baby Alive line of dolls and accessories for girls. The “Dr. Visit Set” includes a doll, doll skirt, doll diaper, bottle, spoon, thermometer, and band aid stickers which are all appropriately sized for the doll. Items for the child to use include a stethoscope, Rx pad, cell phone, well-made apron-like garment that represents a lab coat and a doctor bag to carry the toy accessories. A sample of the doll, apron-like garment and bag were submitted with your request. Color photographs were submitted for all of the remaining items. A child can pretend they are a doctor, having all of the necessary toy doctor tools to take care of the doll. The apron-like garment is not a toy on its own merit but it will be classified as such because it will be packaged and sold as part of the “Dr. Visit Set” which consists principally of toy items. The “Busy Day Set” includes two dolls (a boy and girl), two diapers, two “magic’ cookies, two wipes, two bibs, two bottles, a doll play mat and bag to carry all of the above toy accessories. A sample of the doll as well as color photographs for the remaining items was submitted with your request. A child will pretend they are taking care of twin babies and have all of the necessities to take with them on a “busy day.” The toy items are all appropriately sized for the doll. The applicable subheading for the “Dr. Visit Set” and the “Busy Day Set” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys; reduced-scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division