NY 0865283 - The tariff classification of a stuffed doll and play quilt from China - United States International Trade Commision Rulings

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NY 865283

August 1, 1991

CLA-2-95:S:N:N3D:225 865283

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 9902.95.01, 9503.90.6000

Mr. Fred Goris
Fisher-Price, Inc.
636 Girard Avenue
East Aurora, New York 14052-1885

RE: The tariff classification of a stuffed doll and play quilt from China

Dear Mr. Goris:

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

Two samples were submitted with your inquiry. The first is item number 4061 "Puffalump Kid - Easter". The article consists of a stuffed doll wearing a pink and white outfit. The clothing functions as the "skin" of the doll. She also wears a bonnet with long stuffed rabbit ears sticking up. The ears are part of the bonnet and not an extension of the doll. The doll's face is made of soft vinyl and resembles that of a child. The doll will be imported in a simulated basket made of cardboard. The cardboard basket is used as packaging and display for the doll.

The second item number 1103 is called a "Discovery Quilt". The quilt is made of polyester fiber and measures approximately 27 inches square. The quilt provides 12 activities for the child such as peek-a-boo, squeakers, various tactile features, and even a removable fabric hand puppet. The quilt will be imported as a finished product to be packaged here in the U.S.

The applicable subheading for the "Puffalump Kid - Easter" 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, 1992.

The applicable subheading for the "Discovery Quilt" will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 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

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