The tariff classification of three LIV Doll collections from China

N116175 August 17, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080 Ms. Sarah M. Cleary C.H. Robinson International 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of three LIV Doll collections from China Dear Ms. Cleary: In your letter submitted July 22, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc. Color photographs of the three LIV dolls were received with your inquiry. The dolls are part of the collection known as the LIV Doll ® products. The first item is identified as the LIV Fashion Doll. The LIV Fashion Doll line currently includes five styles which are named Sophie, Katie, Alexis, Daniela and Hayden. Each plastic doll body is approximately 11” tall and is fully pose- able with 14 points of articulation. The doll can even stand when unattended if positioned correctly. Each LIV Doll is packaged for retail sale with a detailed outfit, one long wig and one short wig, plastic fashion doll-size jewelry, one plastic dog, one dog toy and a plastic hairbrush for the doll. The accessories sold with the doll are intended for use with the doll and are designed accordingly. The five dolls vary only in their appearances and in the accessories included with each style. The second item is called the LIV Outdoor Fashion Doll and is a variation on the five styles of the LIV Fashion Doll that was previously itemized by name above. Each Outdoor Fashion Doll is retail packaged to include one doll and specially coordinated accessories. As an example, the inquiry includes a color photograph of the Daniela Outdoor Fashion Doll that pictures the Daniela LIV doll, a toy guitar, a toy microphone, a purse and a toy song book. All of the included accessories are appropriately sized for the doll. As above, the five dolls in this collection vary only in their appearances and in the included accessories. The third item is designated as the LIV Doll with Horse and it is also a variation on the aforementioned LIV Fashion Doll. Each LIV Doll with Horse is retail packaged to include one LIV Doll, one poseable horse and various doll sized accessories for pretend grooming and feeding of the toy horse. The attached photograph is of the Hayden doll and the horse, Clover. There are four other doll/horse combinations. The five LIV dolls, dogs, horses and accessories in all three collections are designed for the amusement of children of 5 years of age and older. The applicable subheading for the LIV Fashion Doll, the LIV Outdoor Fashion Doll and the LIV Doll with Horse 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…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