NY 0865425 - The tariff classification of a stuffed doll from Taiwan - United States International Trade Commision Rulings

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NY 865425

August 15, 1991

CLA-2-95:S:N:N3D:225 865425

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 9902.95.01

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 July 24, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc.

The sample submitted, a stuffed doll, is known as "Danny". The doll is a representation of a male child. He measures approximately 9 inches in height (seated). The doll's head, neck, lower arms and lower legs are made of porcelain. The neck extends into a harness which ends above the bust line in the front and above the shoulder blades in the back. The torso, upper arms and upper legs are stuffed with traditional stuffing material.

The doll will be wearing a red, one-piece "sleeper". He will be imported packaged for retail sale with a 6 inch fabric Christmas stocking (bearing the name "Danny") containing a 1 1/2 inch stuffed bear and a 2 1/2 inch porcelain candy cane. It is Customs position that the doll and his accessories constitute a set under GRI 3(b) with the essential character imparted by the doll. Your sample is being returned as requested.

The applicable subheading for the "Danny" 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.

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.

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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