The tariff classification of five LIV Doll Play Sets from China

N116176 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 five LIV Doll Play Sets 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 five LIV Doll Play Sets were received with your inquiry. The play sets are part of the collection known as the LIV Doll ® products. The first item is identified as the LIV Doll My Room Foldout Play Set. The product will be sold at retail in a package that contains the cardboard foldout play set/carrying case and a doll wig stand constructed of plastic. The case is primarily a play environment that is designed to resemble a teen girl’s room appropriately sized for use with the LIV Doll and its accessories. The second item is called the LIV Doll Salon Set. It is comprised of one plastic doll size styling chair, two doll wigs, doll hair extensions and various other hair accessories, such as a mini hairbrush, hair pick and elastic bands, packaged together for retail sale. The styling chair and all of the included hair accessories are specifically proportioned for the LIV Dolls. The third item is designated as the LIV Doll After School Play Set, consisting of various toy items designed for play with the LIV Dolls. As shown in the attached color photograph of the retail package contents, the After School Play set includes small plastic toy animals and related accessories, such as dog bones and pet food bowls. The pets and their various accessories are in proportion to the size of the LIV Dolls. The fourth item is called the LIV Doll Eco-Lodge Play Set. Included in its retail package is a plastic folding play eco-lodge, a sleeping bag, a table and two chairs, a plastic campfire, a fabric hammock and other camping accessories, such as cooking utensils. The foregoing toy lodge house and toy camping accessories are designed specifically for the LIV Dolls. The fifth item is called the LIV Doll Mall Kiosk Play Set. The retail package contains a miniature plastic kiosk, a stool, three pieces of plastic jewelry, two purses, two pairs of sunglasses, one cash register, a plastic mirror and various other contents of a kiosk. As previously stated for the other play sets, the contents are proportionally sized for use with the LIV Dolls. The five play sets and all of the LIV Doll accessories are designed for the amusement of children of 5 years of age and older. The applicable subheading for the LIV Doll My Room Foldout Play Set, the LIV Doll Salon Set, the LIV Doll After School Play Set, the LIV Doll Eco-Lodge Play Set and the LIV Doll Mall Kiosk Play 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…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