CLA-2-39:RR:NC:2:238 C85524
Ms. Cathy Zickefoose
Lee Middleton Original Dolls
1301 Washington Boulevard
Belpre, OH 45714
RE: The tariff classification of Linear low-density polyethylene
(LLDPE) pellets enclosed in nylon bags, for use in the
weighting of collectible vinyl baby dolls, from Hong Kong
Dear Ms. Zickefoose:
In your letter dated March 9, 1998, you requested a tariff
classification ruling.
The submitted samples consist of bags containing pellets
composed of linear low density polyethylene (LLDPE). The bags
are constructed from sheer, nylon fabric, and come in two sizes:
size small: 3.5" x 5" containing 37 grams of LLDPE pellets, and
size large: 7" x 5" containing 148 grams of LLDPE pellets.
You request this office to rule that the subject products
are properly classifiable " ... as other parts of the dolls,"
since the bags will only be used to provide weight in the arms,
legs, torso, and head of vinyl baby dolls, to make them feel like
real babies. You indicate that, to your knowledge, " ... all
parts, doll wigs, eyes, lashes, etc. are classified as
950299.0000 (sic)," and " ... feel this is the classification our
pellets should be as they too are just another part of the doll."
We disagree. Chapter 95, Note 3, HTS, states that parts and
accessories which are suitable for use solely or principally with
articles of Chapter 95 are to be classified with those articles.
For an item to be considered a "part", it has to be so dedicated
that it has no other use. Basic manufacturing materials are not
considered "parts." The textile thread used to make doll wigs is
not a "part"; the wig is. Accordingly, in our opinion, the
various stuffing materials of dolls and toys are not so dedicated
as to be "parts."
The applicable subheading for the subject products will be
3901.10.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for: "Polymers of ethylene, in primary
forms: Polyethylene having a specific gravity of less than 0.94:
Linear low density polyethylene." The rate of duty will be 10.1
percent ad valorem.
This merchandise may be subject to the requirements of the
Toxic Substances Control Act (TSCA), which is administered by the
U.S. Environmental Protection Agency. You may contact them at
402 M Street, S.W., Washington, D.C. 20460, telephone number
(202) 554-1404, or EPA Region II at (908) 321-6669.
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 Harvey
Kuperstein at 212-466-5770.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division