9902.12.39 - Backpacks or totes, each with an outer surface of man-made fiber textile material, specially designed for carrying dolls and containing straps, sleeves, netting or other restraints specifically designed to hold a doll in place, incorporating one or more exterior windows through which a doll can be viewed (provided for in subheading 4202.92.31)
Details
| Field | Value |
|---|---|
| Unit of Quantity | N/A |
| General Rate of Duty (Column 1 - General) | 4.0% |
| Special Rate of Duty (Column 1 - Special) | No change |
| Column 2 Rate of Duty | No change |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9902.12.39, specifically classifies specialized carrying cases designed for dolls. These items are characterized by their outer surface being made of man-made fiber textile materials. Crucially, they are equipped with integrated straps, sleeves, netting, or other restraints meticulously designed to securely hold a doll in place. A distinguishing feature is the inclusion of one or more exterior windows, allowing for the doll to be viewed without removing it from the carrying case. This provision is found within Chapter 99, which deals with temporary legislation and modifications related to trade agreements and agricultural adjustments.
Given that Chapter 99 encompasses temporary tariff provisions, the primary distinction of this specific subheading from others within Chapter 99 would be its unique focus on doll-carrying backpacks and totes with specific design features, as opposed to other temporary measures that might address different goods or tariff treatments. When considering the broader HTS, this category diverges from general luggage or backpacks classified in Chapter 42 by its explicit requirement for doll-specific restraints and viewing windows. The classification is contingent upon the presence of these specialized features, differentiating it from standard bags that lack such provisions for toy containment and display.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification hinges entirely on meeting the precise descriptive criteria outlined for 9902.12.39. Importers must ensure that the merchandise perfectly matches the material composition (man-made fiber textile outer surface), the doll-specific restraint mechanisms, and the transparent viewing window(s) to qualify for this classification. Any deviation in these physical attributes or intended function could necessitate classification under a different HTS provision, potentially a more general one for backpacks or totes if the specialized doll-carrying features are absent.