CLA-2-95:RR:NC:SP:225 L84923
Mr. Sam Yi
E. Besler and Company
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of doll set from China.
Dear Mr. Yi:
In your letter dated May 2, 2005, on behalf of Fibre-Craft Material Corporation, you requested a tariff classification ruling.
You submitted Makeover My Space( Foam Sleepover Party Fashion Set identified as item number 3702. The doll set consists of 1 foam doll that measures approximately 3-1/2” in height and foam articles that the doll will bring for her sleepover party that include 1 dress, 1 pair of shoes, 1 pair of bunny slippers, 1 hand-held mirror, 1 brush, 1 comb, 1 sleeping bag, 1 pillow, 1 party cake, 1 pizza, 1 pinata, 2 presents, 1 game board, 1 glitter glue pen for decorating the accessories, and 1 instruction sheet for setting up the sleepover. The doll imparts the essential character of the set, which will be packaged on an illustrated hanging blister card.
Your sample is being returned upon your request.
The applicable subheading for the Makeover My Space( Foam Sleepover Party Fashion Set identified as item number 3702 will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed…Other.” The rate of duty will be Free.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division