The tariff classification of a “LIV Fashion Doll with Purse” from China

N125235 October 20, 2010 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 4202.22.4500 Ms. Sarah M. Cleary C.H. Robinson International 855 Arthur Avenue Elk Grove Village, IL 60007 RE: The tariff classification of a “LIV Fashion Doll with Purse” from China Dear Ms. Cleary: In your letter submitted September 21, 2010, you requested a tariff classification ruling on behalf of Spin Master Inc. A sample of one “LIV Fashion Doll with Purse” was received with your inquiry. The doll is part of the collection known as the LIV Doll products. The instant sample is a Sophie LIV doll with a bonus girl’s purse. Each plastic doll body is approximately 11” tall and is fully poseable with 14 points of articulation. Each “LIV Fashion Doll with Purse” is packaged for retail sale with a detailed outfit and doll accessories which include a scarf, a hat, a doll purse, doll eyeglasses 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 bonus girl’s purse is a handbag constructed with an outer surface of 100% cotton textile material. It is designed to hold the small personal effects that are normally carried on a daily basis. It has a textile-lined storage compartment with a zipper closure at the top and no additional features. The front exterior of the bag has an iron-on decal of a butterfly with hearts and flowers. The bag has a single shoulder strap and measures approximately 8” wide x 5” high x 2” deep. The purse has no special shape or incorporated features that would contribute to a child’s amusement. The purse will be classified separately from the LIV doll and its accessories. The applicable subheading for the “LIV Fashion Doll with Purse” 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. The applicable subheading for the handbag will be 4202.22.4500, HTSUS, which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.3% ad valorem. 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