NY 0861646 - The tariff classification of a stuffed doll from Hong Kong. - United States International Trade Commision Rulings

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NY 861646

April 3, 1991

CLA-2-95:S:N:N3D:225-861646

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Ms. Fanny Wong
Fanny's Playhouse, Inc.
P.O. Box 1077
Jamaica, N.Y. 11431

RE: The tariff classification of a stuffed doll from Hong Kong.

Dear Ms. Wong:

In your letter dated March 19,1991, you requested a tariff classification ruling.

Submitted with your inquiry was a sample of a doll. The doll is approximately 14 inches in height and composed of fabrics and yarn. The soft, stuffed head has yarn hair and painted on facial features. The remainder of the doll is fully distended and stuffed with traditional stuffing materials. The doll is clothed in coveralls that have a zipper on one leg, a snap closure for one coverall strap and a button closure for the other strap. The doll is additionally wearing two vinyl shoes, one closing with a tie string and the other closed with a buckle.

The doll is clothed in this fashion to teach young children the rudiments of self-dressing including zipping, tying, snapping, buckling and buttoning.

The applicable subheading for the stuffed 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.

Articles classifiable in HTS subheading 9502.10.2000 will be eligible for duty free classification in HTS subheading 9902.95.01 if imported on or before December 31, 1992.

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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