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NY 861409


April 9, 1991

CLA-2-95:S:N:N3D:225 861409

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Ms. Carol De Yulio
Empire Trading Company Ltd.
6489 Ridings Road
Syracuse, New York 13206

RE: The tariff classification of a doll from Jamaica or China

Dear Ms. De Yulio:

In your letter dated March 11, 1991, you requested a tariff classification ruling.

The sample submitted, item number 22891, will be known as "Baby America". The article measures approximately 15 inches in length. "Baby America" is a combination doll and puppet made entirely of textile material. The "Baby" is permanently sewn into a blue baby bunting. Its head and hands are stuffed with polyester quilt batting. The torso and arms are covered in a red fleece material. An opening in the back of the bunting allows insertion of the hand to manipulate the doll's head and arms. It is intended that the shape of the body will be provided by the consumer's hand and arm. The doll wears a removable red, white and blue, fleece hat. A yellow ribbon will be sewn onto the bunting and a small U.S. flag will be sewn to the doll's right hand.

You indicate in your letter that all materials (including thread, ribbon and flag) will be supplied from the U.S. and exported to Jamaica. You state that the only processing in Jamaica will be sewing and assembly. In addition, you are contemplating manufacturing the dolls in China from materials purchased there. Your sample is being returned as requested.

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

Subheading 9802.00.80, HTS, provides for articles assembled abroad in whole or in part of fabricated components of United States origin with no operations performed thereon except the joining of the components to form the imported merchandise and operations incidental thereto. The components must be exported in condition ready for assembly, cannot lose their physical identity, and cannot be advanced in value or improved in condition except by being assembled with incidental operations. An article classified in subheading 9802.00.80, HTS, is subject to duty upon the full appraised value of the imported article, less the cost or value of the U.S. made components at the time of their exportation.

Specific criteria relating to the operations performed abroad must be met to qualify for subheading 9802.00.80. Since you did not describe the exact condition of the materials at time of export, a decision cannot be made of the applicability for this allowance. For further information you are directed to Customs Publication Number 536 (Revised September 1990) entitled "Foreign Assembly of U.S. Components".

Articles classifiable under subheading 9502.10.8000, HTS, which are products of Jamaica are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked.

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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