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NY 862118


April 30, 1991

CLA-2-95:S:N:N3D:225 862118

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Mr. Reginald Williams
A.N. Deringer, Inc.
Airport Road - P.O. Box 337
Houlton, Maine 04730-0337

RE: The tariff classification of a doll from Canada

Dear Mr. Williams:

In your letter dated April 1, 1991, you requested a tariff classification ruling.

A sample and pictures were included with your inquiry. The two dolls are identified as number 1 - "Meggan Joan" and number 2 - "Snowbird". You state in your letter that the dolls bodies are almost identical. The differences are found in their clothing alone. Consequently, only one sample was submitted to this office.

The doll measures approximately 22 inches in height. Her head, neck, lower arms and lower legs are made of porcelain. The porcelain neck extends into a harness ending at the rib cage in the front and extending past the shoulder blades in the back. A wind-up musical mechanism is located just below the porcelain harness. Her remaining torso, upper arms and lower legs are stuffed with traditional stuffing material.

"Meggan" will be wearing a pink dress trimmed with lace and ribbon, white stockings and white shoes. She will wear an identification chain around her neck. "Snowbird" will be wearing a fringed leather dress and moccasin shoes. She too, will wear an ID chain around her neck. Each doll will be packaged with a metal doll stand. Your sample is being returned as requested.

A doll is considered stuffed for tariff purposes if the stuffing materials impart the form, shape and feel of the torso of the figure. The sample submitted is not primarily filled with soft filling material. The porcelain harness and musical mechanism, impart an overall hard feeling to the torso, in addition to providing the shape. Consequently, the "Meggan" and "Snowbird" dolls are not classifiable as stuffed dolls in subheading 9502.10.2000.

The applicable subheading for the "Meggan Joan" and "Snowbird" dolls 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.

Goods classifiable under subheading 9502.10.8000, HTS, which have originated in the territory of Canada, will be entitled to an 8.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Your letter also addresses the applicability of 9802.00.80, HTS, for certain materials of U.S. origin, i.e. the eyes, pate, neck button, wigs, leather, and porcelain slip (clay).

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. The merchandise at issue clearly loses its identity and undergoes further manufacturing in Canada to produce the final product. Therefore, 9802.00.80, HTS, does not apply in this instance.

Additionally, you request advice on country of origin marking requirements. 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. A hang tag tied with ribbon around the wrist of the doll was marked "The Canadian Child Series" and "Distinctive Dolls of Canada Ltd.". This marking identifies a group of dolls and a company name. The country of origin is still unknown. The hang tag is also easily removed and in fact, may fall off the doll entirely. A hang tag alone is not considered permanent marking.

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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