CLA-2-95:S:N:N3D:225 868686
Mr. Fermin Cuza
Mattel, Inc.
333 Continental Boulevard
El Segundo, CA 90245-5012
RE: The tariff classification of toy sets from China
Dear Mr. Cuza:
In your letter dated October 17, 1991, received in this
office on November 12, 1991, you requested a tariff
classification ruling.
Two samples and a picture from your catalog were submitted
with your inquiry. The first item is known as "Barbie Cookout
Playset". The playset consists of the following items which are
proportionately sized to Barbie: a plastic picnic table, barbecue
grill, basketball board with hoop, basketball, utensils, food and
a Barbie doll. The doll will be dressed in a skirt and t-shirt.
The second item is known as "Barbie Ski Shop Playset". This
set includes the following items which are proportionately sized
to Barbie: a plastic A-frame replica of a ski shop, Barbie doll
and accessories. The accessories are ski equipment, shoes, doll
fashions, hangers, cash register and shelves for the ski shop.
Barbie will be outfitted in a ski-suit.
The third item is known as "Barbie Camping's Fun". The set
includes the following items which are proportionately sized to
Barbie: a plastic tent, sleeping bag, jeep, folding table and
chairs, cooler, portable grill, food, utensils and a Barbie doll.
Barbie will be wearing a pink blouse, denim vest and denim skirt.
The Barbie dolls measure 11 1/2 inches in height. Each
playset is imported packaged for retail sale and contains
articles from heading 9502 covering dolls and 9503 covering
toys. The items mutually compliment each other and therefore
constitute a set for classification purposes. Since no essential
character can be determined the goods will be classified
according to GRI 3(c) which states "when goods cannot be
classified by reference to 3(a) or 3(b), they shall be classified
under the heading which occurs last in numerical order among
those which equally merit consideration".
The applicable subheading for the "Barbie Cookout Playset",
Barbie Ski Shop Playset" and "Barbie Camping's Fun" will be
9503.70.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other toys, put up in sets or outfits,
and parts and accessories thereof: 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