NY 0865394 - The tariff classification of a doll from Taiwan - United States International Trade Commision Rulings

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NY 865394

August 9, 1991

CLA-2-95:S:N:N3D:225 865394

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030

RE: The tariff classification of a doll from Taiwan

Dear Mr. Bartee:

In your letter dated July 16, 1991, you requested a tariff classification ruling.

The sample submitted, item number 541197, is called "St. Nicholas". The article is a representation of a male figure measuring approximately 27 inches in height. The head and hands are made of porcelain. The body is formed by an inverted wire cone wrapped in a piece of foam.

The figure is wearing a fabric skirt under a floor length textile coat trimmed in fur. The coat covers the entire hollow body of the doll. A matching white hat is worn on his head. In accordance with tradition "St. Nicholas" has a long white beard and white eyebrows. Permanently attached to the doll's right hand is a small Christmas tree with lights. An electrical cord, hidden beneath his coat, is the power source for the lights.

It is important to note that the figure, is completely stationary when plugged in and therefore, cannot be compared to an animated display figure. This item meets the definition of a doll for decorative purposes.

The applicable subheading for the "St. Nicholas" doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other: other. The duty rate will be 12 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked.

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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