NY 0850834 - The tariff classification of a stuffed doll from Taiwan. - United States International Trade Commision Rulings

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NY 850834

April 11, 1990

CLA-2-95:S:N:N3D:225-850834

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Ms. Renee J. O'Brien
Johnson & Gibbs
1001 Pennsylvania Ave., N.W.
Washington, D.C. 20004

RE: The tariff classification of a stuffed doll from Taiwan.

Dear Ms. O'Brien:

In your letter dated March 23, 1990, on behalf of Georgetown Collection, you requested a tariff classification ruling.

Submitted with your request was a sample of a doll known as "Katie's Bedtime Story". A similar doll has been submitted to this office three times in the past for classification.

This specific doll, molded in a sitting position, is approximately 13 1/2 inches in height and is composed of a variety of materials. The head with synthetic hair, and the face with molded features and inserted eyes, are composed of porcelain. The porcelain extends down the neck to form a harness. The short, wide harness or overlay stops at the top of the swell of the breast and at the very top of the shoulder blades. This is the maximum length allowable for a harness on a stuffed doll. The torso, from the neck to the groin, including the portion under the harness is fully distended and stuffed. Additionally, the upper arms and upper legs are composed of traditional stuffing materials, while the lower arms and lower legs are composed of porcelain.

The doll is clothed in a one piece, footed pajama set with lace and pom-pom ornamentation and a ribbon in her hair. Retail packaged with the doll will be a doll stand. Written on the back of the neck, in blue lettering, are the words "Katie", and "1989 Brigitte Deval".

When this doll was submitted previously for a binding ruling, the harness was long enough to form a substantial part of the shape and feel of the torso. Due to this factor, the doll was declared unstuffed. This doll had black writing at the nape of the neck. Since that time, two additional dolls were submitted for rulings. The first doll had the exact same body with a smaller harness. Consequently there was no real way to differentiate between the first and second doll without a thorough examination. The next doll submitted had the original long harness differing only in the use of blue lettering. We were unable to issue a binding ruling for either request. The current doll has the shorter harness, and additionally, blue writing as opposed to black at the nape of the neck. Also, the harness is shorter and wider than the original, giving the tops of the arms a thinner more pinched look.

The applicable subheading for the "Katie's Bedtime Story" doll with the blue lettering at the nape of the neck will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls, representing only human beings: whether or not dressed: stuffed. The duty rate will be 12 percent ad valorem.

Merchandise classifiable in HTS subheading 9502.10.2000, is eligible for duty free consideration in HTS subheading 9902.95.01 if imported on or before December 31, 1990.

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

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