NY 0850969 - The tariff classification of a stuffed doll and rocking horse set from Taiwan. - United States International Trade Commision Rulings

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NY 850969

April 11, 1990

CLA-2-95:S:N:N3D:225-850969

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Mr. Edward B. Ackerman
Ms. Beth Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall St.
New York, N.Y. 10004

RE: The tariff classification of a stuffed doll and rocking horse set from Taiwan.

Dear Mr. Ackerman & Ms. Brotman:

In your letter dated March 29, 1990, on behalf of MBI, Inc., you requested a tariff classification ruling.

Submitted with your inquiry was a sample, photographs and descriptive literature for a doll known as "Little Cowgirl". The doll is approximately 13 inches tall in her formed sitting position and has a porcelain head with synthetic hair. The porcelain face of the doll has molded features and inserted doll eyes. The porcelain head and face extend down to form a harness that covers the torso of the doll from the neck to the top of the swell of a breast area and the top of the shoulder blades. This is the maximum length a harness may be on a stuffed doll. The remainder of the torso is composed of fully distended, traditional stuffing materials surrounded by a textile shell. The very tops of the arms and legs are stuffed, with the rest of the extremities composed of porcelain.

The doll is clothed in a white dress with puckers and smocking on the top, pantelettes, white anklet socks and black shiny strap shoes with bow ornamentation. Perched atop her head is a large brimmed cowperson hat with a star and hatband ornamentation and a ribbon closure.

Retail packaged with the doll is a wooden rocking horse in proportion to the doll. The horse is color co-ordinated to the doll and is ornamented with gold and red cord reins, green pom- poms and red and green textile in the mane area.

The applicable subheading for the doll and rocking horse set 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, will be eligible for duty free consideration under 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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