NY 856869
October 30,1990
CLA-2-95:S:N:N3D:225 856869
CATEGORY: Classification
TARIFF NO.: 9503.90.6000, 9502.91.0000, 1701.91.2225,
9801.00.1035
Mr. Fermin Cuza
Mattel, Inc.
P.O. Box 326
Hawthorne, CA 90250-0326
RE: The tariff classification of a doll's sleeping bag,
nightgown and candy sprinkles from China and the U.S.
Dear Mr. Cuza:
In your letter dated September 27, 1990, you requested a
tariff classification ruling.
The sample submitted is called "Cherry Merry Muffin Sleeping
Bags", item number 1270. The sleeping bag is described as measuring
approximately 26cm by 4cm by 19cm. The bag is made of plush textile
material covering a thin layer of foam padding. It is designed to
resemble two ice cream cones lying side by side. Each cone is capable
of holding one 6 1/2 inch doll. The reverse side has a small pouch for
storage of doll clothing. The sleeping bag is easily converted into a
carrying pouch with "VELCRO" fasteners and a ribbon handle. The
sleeping bag will be packaged with a nightgown for the Cherry Merry
Muffin Doll and a 1/4 ounce bag of candy sprinkles.
The sprinkles, referred to as "Rainbow Nonpareils", consist of the
following ingredients: sugar, corn starch, F,D & C yellow #5, other
artificial colors, confectioner's glaze and carnauba wax. The
sprinkles will be manufactured, packaged and sealed in the U.S. They
will then be shipped to China, to be incorporated with the "Cherry
Merry Muffin Sleeping Bags". No further processing of the sprinkles
will occur in China. They will simply be inserted into the retail
carton of the sleeping bag and nightgown.
The applicable subheading for the doll's sleeping bag will be
9503.90.6000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other toys (except models), not having a spring
mechanism. The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the doll's nightgown will be
9502.91.0000, (HTS), which provides for dolls representing only human
beings and parts and accessories thereof: garments and accessories
thereof, footwear and headgear. The duty rate will be 8 percent ad
valorem.
The applicable subheading for the candy sprinkles will be
1701.91.2225, (HTS), which provides for cane or beet sugar and
chemically pure sucrose, in solid form: other: containing added
flavoring or coloring matter: other: not to be further refined or
improved in quality. The duty rate will be 37.386 cents/kg less 0.529
cents/kg for each degree under 100 degrees (and fractions of a degree
in proportion) but not less than 24.161 cents/kg.
Products classifiable under subheading 1701.91.2225, (HTS), are
subject to import quotas allocated on a country by country basis.
Inquiries on sugar quota requirements should be made directly to:
United States Department of Agriculture
Foreign Agriculture Service
Sugar Program
Washington, D.C. 20250
However, based on the information provided, the candy sprinkles
are eligible for classification as American Goods Returned, upon
compliance with all applicable regulations. The subheading will be
9801.00.1035, (HTS), which provides for products of the United States
when returned after having been exported, without having been advanced
in value or improved in condition by any process of manufacture or
other means while abroad: other. The duty rate is free.
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