NY 0855385 - The tariff classification of a stuffed doll from China - United States International Trade Commision Rulings

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NY 855385

Sept. 06, 1990

CLA-2-95:S:N:N3D:225 855385

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, Minnesota 55440-1392

RE: The tariff classification of a stuffed doll from China

Dear Ms. Webster:

In your letter dated August 8, 1990, you requested a tariff classification ruling.

The sample submitted, style number 16085EO3, is known as the "Elizabeth" doll. The doll stands approximately 16 inches tall. The head, arms and legs are made of vinyl, while the torso is stuffed with polyester fiber fill. The doll's head has a shaft extension at the base of the neck which is inserted into the stuffed torso of the body. The shaft holds the head in an upright position. The essential nature of this doll is that it is stuffed. If one squeezes the doll tightly, the shaft holding the head onto the doll can be felt in the upper torso. However, the shaft is not intrusive enough to impart the shape, form or feel of this doll. Your sample is being returned as requested.

The applicable subheading for the "Elizabeth" doll 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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