NY 0851368 - The tariff classification of a bride doll from Taiwan. - United States International Trade Commision Rulings

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NY 851368

April 24, 1990

CLA-2-95:S:N:N3D:225-851368

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Mr. Steve Lai
JRL Toys
14930 Catalina St.
San Leandro, Ca. 94577

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

Dear Mr. Lai:

In your letter dated April 9, 1990, you requested a tariff classification ruling.

Submitted with your inquiry was a sample of a seventeen inch bridal doll. The doll has a porcelain head ornamented with synthetic hair and molded and painted facial features. The porcelain head extends down past the neck to form a harness or overlay forming the top of the shoulders, and continuing down to actually form a large portion of the breasts and the complete shoulder blades. A small textile piece has been placed over the lower chest to form the remainder of the breasts. The remainder of the torso is composed of traditional stuffing materials as are the upper arms and legs.

The doll is clothed in a traditional bridal gown with an attached crinoline, pantalettes and an ornamented veil. Adorning the doll is an imitation pearl and stone choker necklace and pearl earrings.

The actual formation, by the harness, of breasts and shoulder blades of porcelain would exclude this doll from classification within the provision for stuffed dolls. It is the position of the U.S. Customs Service that harnesses that fall below the swell of the breast and the top of the shoulder blade do not reflect the shape or feel of softness that is required in a stuffed doll. As your harness makes the breasts and the shoulder blades out of porcelain, it will not be classifiable as stuffed.

The applicable subheading for the bride 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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