CLA-2-95:OT:RR:NC:N4:424
Ms. Lisa Shafran
Mattel, Inc.
333 Continental Blvd.
Mail Stop M1-1420
El Segundo, CA 90245
RE: The tariff classification of the Barbie Video Girl Doll from China
Dear Ms. Shafran:
In your letter dated May 10, 2010, you requested a tariff classification ruling.
A sample of the Barbie Video Girl Doll, Mattel toy number R4093, was submitted with your inquiry. The item is a fully articulated and posable Barbie doll, measuring approximately 12” in height. Built into the doll is a working video camera that is embedded in the torso and runs on two AAA batteries. The camera lens is disguised as a necklace on the front and a 1.2” color LCD screen is displayed on the back. Below the screen are three buttons which control the functions of the camera: record, playback and delete. When activated, the video camera captures real-time images and can record approximately 25 minutes of video with audio on the non-removable and non-expandable built-in flash memory. The video can be played back on the LCD screen. However, playback with audio is only possible from a computer if the video is downloaded via the supplied USB cable.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3(b). While the item has the ability to record video, it has a limited recording capability and a lower video quality compared to what one would expect from a stand-alone video camera. It is this office’s opinion that the Barbie Video Girl Doll is principally a source of amusement and fun for children over six years of age and that its essential character is that of the toy doll. During play activity, children can make movies from Barbie’s perspective and see what it is like to pretend to be Barbie. In addition, due to the posable nature of the doll, children may choose to play with the doll like any ordinary Barbie doll without using the video camera features.
The applicable subheading for the Barbie Video Girl Doll will be 9503.00.0080, 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.
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