CLA-2-95:S:N:N3D:225 864139
Mr. John R. Ramirez
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: The tariff classification of a doll and toy sets from China
Dear Mr. Ramirez:
In your letter dated June 3, 1991, you requested a tariff
classification ruling on behalf of your client Phace
International.
Four selected samples were submitted with your inquiry
from the "Bonnie Series". The first, style number 9124, is
called "Bonnie Mini Doll". The doll stands approximately 3
inches high and is made of plastic. "Bonnie's" clothing and
features are painted on. She is poseable and will be imported in
a blister package.
The second item, style number 9104, is called the "Petrol
Station". This set consists of the "Bonnie" doll, a miniature
dog, a "Fancy" pull back wagon, petrol pump and road signs. The
station is packaged in a window box.
The next item, style number 9108C, is known as "Bonnie and
Skate Board". This includes the plastic poseable 3" doll, her
dog and a freewheeling skate board, blister packed.
The final article, style number 9116, is referred to as
"Fancy Wagon and Petrol Machine". This set consists of the
"Bonnie" doll, dog, "Fancy" wagon and petrol pump. It will be
imported in a window gift set package.
The applicable subheading for style number 9124 will be
9502.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings:
whether or not dressed: other: not over 33 cm in height. The
duty rate will be 12 percent ad valorem.
The applicable subheading for style numbers 9104, 9108C
and
9116 will be 9503.70.8000, HTS, which provides for other toys,
put up in sets or outfits: other: other. The duty rate will be
6.8 percent ad valorem.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport