The consistency with which the doll tag and the outfit tag factories matched changed starting in 1985. Many continued to match, but not all. Here are the ‘situations’ in which you might find a match that doesn’t match!
From 1986 to 1988 (ish), the most common situation resulted from an overabundance of specialty outfits that were not selling (high $) and a lot of pieces coming from foreign factories that had shut down. In this situation, you might get an OK kid, in a P factory twin outfit, in a single kid box. (Ref. #5, Issue 4, p. 5) Or maybe, a set of P dolls, in IJ animal costume sleepers (Ref #3, p.104), in a twin box. Or even a pair of Jesmar dolls, in PMI World Traveler outfits, in a twin box!
Some of these outfits were made by factories that did not produce kids, only packaged outfits that were never intended to be sold on kids.
A similar situation happened with outfits originally designed for specific kinds of kids. For example, occasionally you will find Cornsilk and Talker outfits on regular kids from 1987 onward. This doesn’t occur as often as situation one, but it does happen. This situation could also be the result of in-store outfit switching.
IC kids were made in Taiwan and, according to their side tags, which are numbered IC to IC7, there may have been at least eight factories. However, there are NO clothes with IC# on them. However, several Taiwanese factories did produce clothing: AX, CY, FD, HP, WW, HRS.
I have evidence that IC kids came wearing IC, AX, and other Taiwan factory clothing. The same has been discovered about the UT factory. Although UT kids could come with UT clothes, they also came dressed in AX and WW clothing. (Jump to: AX and the UT Kids)
In addition, IC kids came wearing specialty line outfits that were made at other Taiwanese factories (HRS, CY, FD), so their tags would not match. For example, Western Wear and All Star kids. (Ref #5, Issue 3, p. 5)
Hong Kong Tags. Some Hong Kong Kids had no factory indicated on their tag. In this case, for MIB kids, it can be assumed that if the kid is OK, the outfit is OK. However, if the outfit is not original to the kid, it is either P, OK or KT. (Ref#3, p. 28) My personal experience with HK outfits leads me to believe they will be either OK or P, as the tags themselves more closely resemble OK and P tags, rather than KT tags.
Twin outfits are all P factory. However, some were put on OK kids. In this case, the tags would not match.
There is evidence that ‘Made in USA’ outfits did come on boxed kids. There are no ‘Made in USA’ kids, so the tag cannot match in this situation.
It appears that some SS factory outfits came on MIB regular-sized kids. As the SS factory did not make any regular-sized dolls, there will be a mismatch between the kid and the outfit. I’ve confirmed this on one OK factory HK doll.