NY 0851316 - The tariff classification of a Santa Claus doll from Taiwan, Thailand or Hong Kong. - United States International Trade Commision Rulings

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NY 851316

April 24, 1990

CLA-2-95:S:N:N3D:225-851316

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Mr. James Chan, Ph.D.
Rennoc Animations, Inc.
3501 S.E. Boulevard
Vineland, N.J. 08360-7789

RE: The tariff classification of a Santa Claus doll from Taiwan, Thailand or Hong Kong.

Dear Mr. Chan:

In your letter dated April 6, 1990, you requested a tariff classification ruling.

Submitted with your inquiry was a sample, style number 60110, which corresponds to an eighteen inch Santa Claus doll. The doll has a vinyl head ornamented with white curly hair, a beard and spectacles. The torso, although composed of traditional stuffing materials, has a thick tube internally inserted into the torso from the neck to the mid-stomach area. This tube is used to give the head stability.

The doll is clothed in a traditional red suit with white acrylic fur trim and a black belt. Additionally, the doll is wearing black boots, black gloves and a red and white hat.

In your letter it is stated that you feel the correct classification of this article should be in HTS subheading 9503.41.1000, which provides for animals and non-human creatures: stuffed. We do not agree. Santa Claus is an exact representation of a human being which is specifically provided for in the wording of the doll provision. Additionally, he is neither an animal nor non-human creature.

As a doll, your article would not be considered stuffed due to the configuration of the tube in the center of the torso. It is the position of the Customs Service that the torso, from the neck to groin, must exhibit the feeling of stuffing and softness. The inclusion of the tube eliminates that feeling and makes the doll hard to the touch. As such it is excluded from the provision for stuffed dolls.

The applicable subheading for the doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls, representing only human beings: whether or not dressed: other: other: other. The duty rate will be 12 percent ad valorem.

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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