NY 0853793 - The tariff classification of a stuffed doll from Taiwan - United States International Trade Commision Rulings

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NY 853793

July 17, 1990

CLA-2-95:S:N:N3D:225 853793

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a stuffed doll from Taiwan

Dear Mr. Ackerman:

In your letter dated June 25, 1990, you requested a tariff classification ruling on behalf of your client MBI, Inc.

The sample submitted, known as Cleopatra, is a stuffed porcelain doll. The doll measures approximately 19 inches in height. The figure has a ceramic head, neck, and harness which extends to just above the bustline in front and just above the shoulder blades in the back. A one inch strip of material was sewn across the bustline to give a fuller appearance to the bust. The torso, upper arms and upper legs are all stuffed. The remaining appendages are made of ceramic.

The sample is not dressed, however, a picture was enclosed of her attire. Cleopatra will be wearing a long gown of silver lame bordered with gold braid, a golden shawl, multi-colored beaded collar, gold trimmed multi-colored sash and gold bead/blue rhinestone headdress. Packaged with the doll will be a royal staff trimmed with beads and a golden asp, and a golden lotus blossom. The doll and accessories will be imported together in a retail package and will be sold as imported. Your sample is being returned as requested.

The applicable subheading for the Cleopatra doll will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: 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, 1990.

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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