CLA-2-95:S:N:N3D:225 873318
Mr. Fermin Cuza
Mattel Toys, Inc.
333 Continental Boulevard
El Segundo, CA 90245-5012
RE: The tariff classification of a doll from China and/or Mexico
Dear Mr. Cuza:
In your letter dated April 2, 1992, you requested a tariff
classification ruling.
A picture and complete description of the "My Size Barbie"
doll was included with your inquiry. The doll stands three feet
high. Her feet are flat, thus, enabling the doll to stand on her
own. Barbie's torso, legs and feet will be injection molded of
ABS plastic. Her head and arms will be roto-cast in plastisol,
and she will have rooted hair made of kanekelon.
Barbie will be imported fully dressed in a three-piece
costume with ballerina slippers. The outfit may be transformed
into three dress-up costumes (princess, ballerina and beach fun).
The princess skirt is made of pink nylon tulle with polyester
glitter and silver metallic thread. The ballerina tutu is made
of pink nylon tulle with polyester glitter and silver metallic
thread with the slippers being constructed of pink nylon knit
interlock with a pink satin finished ribbon. The swim suit is
made of pink poly cotton lycra with sequins. Each outfit is
capable of being worn by a child aged 3-7. The intent of these
specially designed clothes is for a child to pretend she is
Barbie and/or to draw the child into Barbie's fantasy world of
fashion and glamour.
In addition, the following accessories will be included with
Barbie: a necklace for the doll which transforms into a small
tiara for the little girl, a pair of snap-on earrings, nail
polish and lip gloss for the doll and/or child to wear.
"My Size Barbie" will be imported packaged in a closed
cardboard box ready for retail sale. The contents of the box
will be: a three foot high Barbie doll dressed in a three piece
costume, a pair of earrings, a necklace, nail polish and lip
gloss.
Barbie is designed for the amusement of children and is a
representation of a human being. She meets the definition of a
doll. Classification is based upon the General Rules of Inter-
pretation. Specifically GRI 3(b) states "goods made up of
different components, and goods put up in sets for retail sale,
which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component
which gives them their essential character". In the case of "My
Size Barbie" the Barbie doll imparts the essential character of
the set.
Additionally, you indicate in your letter that Barbie's head
and arms will be manufactured in China and her legs and torso
will be from Mexico. The tiara and earrings will be dual sourced
in China and Mexico. The cosmetics will be manufactured in the
United States and exported to Mexico for repackaging with
"Barbie".
The Generalized System of Preferences allows eligible
articles which are the growth, product or manufacture of a
designated beneficiary developing country (BDC) which are
imported directly into the customs territory of the U.S. from the
BDC to receive duty-free treatment if the sum of (1) the cost or
value of materials produced in the BDC, plus (2) the direct costs
of the processing operation in the BDC, is equivalent to at least
35% of the appraised value of the article at the time of entry.
See 19 U.S.C. 2463(b).
Effective August 20, 1990, in section 226 of the Customs and
Trade Act of 1990 (Public Law 101-382), an amendment was issued
to the GSP statute requiring an article to be a "product of" a
GSP country for it to receive duty-free treatment. This
requirement means that to receive duty-free treatment, an article
either must be made entirely of materials originating in the
beneficiary country or, if made of materials from a non-
beneficiary country, those materials must be substantially
transformed in the beneficiary country into a new or different
article of commerce.
In T.D. 91-7, Customs held that as a general rule, a
collection classifiable in one subheading pursuant to the GRI's
will receive GSP treatment only if all of the items or components
in the collection are considered "products of" the beneficiary
country. Additionally, in cases where the entire imported set is
not the "product of" a BDC, as required by the GSP statute,
neither the set nor any part thereof would be entitled to duty-
free treatment under this program.
Mexico is a designated BDC as listed in General Note
3(c)(ii)(A), Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) and the classification for dolls is a GSP
eligible provision. Therefore, "My Size Barbie" will be entitled
to duty-free treatment if the entire set is considered to be a
"product of" Mexico and the 35% value-content requirement is met.
As previously stated, Barbie's head and arms are made in
China (a none BDC) and her legs and torso are made in Mexico.
The assembly operation performed in Mexico may consititute a
substantial transformation. However, Barbie's necklace and
earrings will be dual sourced from China and Mexico. Further,
the cosmetics are U.S. sourced. Therefore, the set is not a
"Product of" Mexico.
The applicable subheading for the "My Size Barbie" will be
9502.10.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings:
whether or not dressed: other: other: other. The duty rate will
be 12 percent ad valorem.
HTSUS subheading 9801.00.10 provides for the duty-free entry
of products of the U.S. that are 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, provided there has been compliance with the documentary
requirements of section 10.1, Customs Regulations (19 CFR10.1).
On basis of the information provided, the cosmetics of U.S.
origin, will not be advanced in value or improved in condition as
a result of the various packaging operations abroad, will be
eligible for the duty exemption available under HTSUS subheading
9801.00.10 when returned to the U.S., provided the documentary
requirements of 19 CFR 10.1 are satisfied.
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