NY 0861448 - The tariff classification of a doll from China - United States International Trade Commision Rulings

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 0861355 - NY 0861501 > NY 0861448

NY 861448

April 16, 1991

CLA-2-95:S:N:N3D:225 861448

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Ms. Jodi Goodman
Toys N' Things
166 King's Highway North
Westport, Connecticut 06880

RE: The tariff classification of a doll from China

Dear Ms. Goodman:

In your letter dated March 13, 1991, you requested a tariff classification ruling.

The sample submitted, item number 4206, is known as "Mermaid
Princess". The "Mermaid" is a 12 inch doll dressed in a mermaid costume with tail. Her outfit is removeable, revealing two separate and distinct legs. She is made of vinyl and has articulated arms, legs and waist. The doll will be packaged with her own comb and brush. She is clearly a representation of a human being and therefore will be classified as a doll.

The applicable subheading for the "Mermaid Princess" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: 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

Previous Ruling Next Ruling