NY 0850970 - The tariff classification of a stuffed doll set from Taiwan. - United States International Trade Commision Rulings

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NY 850970
Apr 11, 1990

CLA-2-95:S:N:N3D:225-850970

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

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

RE: The tariff classification of a stuffed doll 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, descriptive literature and photographs of a doll known as "Jennifer". The doll is approximately 15 inches long and represents a little baby girl. The head is composed of porcelain with synthetic blond hair. The face, also composed of porcelain has molded on or inserted features. The porcelain extends only to the neck of the doll where it is met by a fully stuffed and distended torso. The torso is composed of traditional stuffing materials. The tops of the arms are also stuffed, however, the remainder of the extremities are composed of porcelain.

The doll is clothed in an eyelet textile dress ornamented with ribbons and rosettes, knitted booties trimmed with lace and ribbon, a lace trimmed petticoat, eyelet panties and an eyelet bonnet festooned with ribbon and rosettes.

Retail packaged with the doll is a small, pink, plush teddy bear shaped rattle. The bear is clothed in an eyelet and ribbon pinafore and has a small hat similar to the one on the doll.

The applicable subheading for the doll and bear 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, is 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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