United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0852202 - NY 0852325 > NY 0852237

Previous Ruling Next Ruling

---

NY 852237

May 21, 1990

CLA-2-95:S:N:N3D:225-852237

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a bendable Santa doll from China

Dear Ms. Aldinger:

In your letter dated May 2, 1990 you requested a tariff classification ruling.

The item, Rite Aid code number 90504, is a three and a half inch bendable playful Santa. Although the item is being imported for the Christmas season, the item is the representation of a human being and is clearly of that class of merchandise commonly and commercially known as a doll.

The applicable subheading for the bendable Santa will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height. 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

Previous Ruling Next Ruling