The tariff classification of the “Ruth Anna Flower Princess” doll from China

N292725 January 10, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Rodney Birkins Jr. Baseline Procurement Intl., LLC 701 Commerce St.  Ste. 304-A Dallas, TX 75202  RE: The tariff classification of the “Ruth Anna Flower Princess” doll from China Dear Mr. Birkins: In your letter dated December 6, 2017, you requested a tariff classification ruling. A sample of the “Ruth Anna Flower Princess” doll, item number C3274, was received with your inquiry. This item consists of a doll torso wearing a princess-style gown with an artificial flower bouquet base hidden beneath the dress. In your submission you state that the “Flower Princess Doll” supports a story line (book being published) where a special breeze transforms flowers into princesses. The “Ruth Anna Flower Princess” will be marketed as a doll having the ability to transform back and forth between princess and flower bouquet. To transform the doll from a “princess” to a flower bouquet, you raise the doll’s arms, and invert the dress over the doll’s head to expose the flowers under her dress. The fabric from the dress is then tucked into a fabric wrap to create the stem of the bouquet. The doll is approximately 12.5” in length and is equipped with movable arms. Children will derive amusement by using the doll for stand-alone doll play as well as role-playing with “Ruth Anna Flower Princess” by transforming her from princess to bouquet and back again. The “Ruth Anna Flower Princess” doll is principally designed for the amusement of children 4 years of age and older. The applicable subheading for the “Ruth Anna Flower Princess” doll will be 9503.00.0073, 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… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division