CLA-2-95:OT:RR:NC:N4:424
Ms. Annie Chang
Charity USA LLC
600 University St.
Suite 1000
Seattle, WA 98101
RE: The tariff classification of “Worry Free” dolls in a cloth bag from Guatemala
Dear Ms. Chang:
In your letter submitted October 4, 2011, you requested a tariff classification ruling.
A sample of the product referred to as “Worry Free” dolls in a bag was received with your inquiry. The item is comprised of six dolls constructed of wood in a 100% cotton bag. Each doll measures approximately 1” in height and is dressed in brightly colored apparel representing either male or female attire. The bag in which the dolls are kept is a generic drawstring pouch constructed with an outer surface of 100% cotton material. It is designed for the storage, protection, portability and organization of its contents. The pouch has one unlined compartment with a drawstring closure at the top, and is of a durable construction, suitable for repetitive use. The pouch measures about 1.5” (W) x 2.5” (H). The dolls and fabric pouch will be marketed and sold as a set.
Due to the independent nature of the dolls and bag, they will be classified separately. The product is not considered a set for tariff purposes since each may be used alone for distinctly different activities.
The applicable subheading for the six “Worry Free” dolls will be 9503.00.0090, 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 drawstring pouch will be 4202.92.6091, HTSUS, which provides in part, for other bags and containers, of cotton, other. 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