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NY 869492


January 2, 1992

CLA-2-95:S:N:N3D:225 869492

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000, 6307.90.9490, 7319.10.0000, 7326.90.9090, 8213.00.9000

Ms. Mary Ellen Kauffman
Kauffman Associates
2502 Saddle Drive
Lancaster, PA 17601

RE: The tariff classification of dolls, a pin cushion, scissor, needlebook and thimble from England

Dear Ms. Kauffman:

In your letter dated December 3, 1991, you requested a tariff classification ruling.

Five samples were submitted with your inquiry. The first item is referred to as number F102 "Scissor Doll on Nickel Plated Scissor". This doll measures approximately 10 cm in height and is attached by a ribbon to a pair of scissors. The head of the doll is made of wood. A tiny infant doll is held in her arms. She wears a long gown which covers a lavender filled sachet. The sachet comprises most of the doll's body. Lavender is not a traditional stuffing material, is non-resilient and does not provide a soft feeling to the torso. Therefore, the doll will not be eligible for the stuffed provision. Although the doll and scissors are sold together they do not constitute a set for classification purposes. The scissors are functional without the doll and the doll is complete without the scissors. The two items will be classified separately.

The second article, item number F105, is a "Pin Cushion". The base of the pin cushion is made of a round cardboard box covered by a textile skirt. The cushion is composed of a fabric cloth filled with lavender. On top of the cushion is a 5 cm doll, affixed by glue, in a sitting position. The doll's head and feet are made of wood. She holds a tiny infant in her arms and wears a long textile dress. The doll's body is filled with lavender. The pin cushion is classified according to GRI 3(b) which states that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". The pin cushion imparts the essential character of this article.

The third item, number F201, is called a "Measure Doll". The doll is permanently attached to an automatic wind tape measure. The doll on its base measures approximately 9 cm in height. This doll is similar in appearance to the "Scissor Doll" described above. The article constitutes a composite good with two applicable headings. Heading 9017 provides for instruments for measuring length, for use in the hand and heading 9502 provides for dolls representing only human beings. An essential character determination cannot be made. Therefore, classification is based on GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the case of the "Measure Doll" the heading which occurs last is 9502 which provides for dolls.

The next article, item number F203, is referred to as a "Needlebook". The book is made of textile covered cardboard with four felt pages sewn inside. Each page holds five sewing needles of various sizes. The book measures 8 cm in length and 5 cm in width. Permanently attached to the cover is a doll measuring 6 cm holding an infant. This doll has yarn hair and a long fabric dress. Her head and feet are made of wood. The essential character of this set is clearly the sewing needles.

The final product, item number F104, is called a "Thimble Doll". The doll is identical in appearance to the other dolls described in this series however the torso is not filled with lavender. The doll measures 6 cm in height and has a metal rod in the upper torso. Her long dress hides a 2 cm steel thimble which magnetically adheres to the metal rod. The thimble is easily removed for sewing purposes and the doll may remain standing upright with the support of her dress. Each item has a separate and distinct use and will therefore be separately classified. Your samples are being returned as requested.

The applicable subheadings for item number F102 "Scissor Doll on Nickel Plated Scissor" will be as follows: the doll is classified under 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The scissor is classified under 8213.00.9000, HTS, which provides for scissors, tailors' shears and similar shears: valued over $1.75 per dozen: other. The duty rate will be 10 cents each plus 10 percent ad valorem.
The applicable subheading for item number F105 "Pin Cushion" will be 6307.90.9490, HTS, which provides for other made up articles: other: other: other. The duty rate will be 7 percent ad valorem.

The applicable subheading for item number F201 "Measure Doll" will be 9502.10.4000, HTS, which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for item number F203 "Needlebook" will be 7319.10.0000, HTS, which provides for sewing, darning or embroidery needles. The duty rate will be free.

The applicable subheadings for item number F104 "Thimble Doll" will be as follows: the thimble is classified under 7326.90.9090, HTS, which provides for other articles of iron or steel: other: other: other. The duty rate will be 5.7 percent ad valorem. The doll will be classified under 9502.10.4000, HTS, which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. 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 "Tape Measure Doll" is marked "Made in West Germany" and the scissor is marked "Made in Germany". All other samples submitted to this office were 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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