NY 0875304 - The tariff classification of a stuffed doll from Canada - United States International Trade Commision Rulings

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NY 875304

July 1, 1992

CLA-2-95:S:N:N3D:225 875304

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 9902.95.01

Ms. Marnie Panek
Marnie's World of Dolls, Inc.
P.O. Box 685
Port Coquitlam, B.C.
Canada V3B 6H9

RE: The tariff classification of a stuffed doll from Canada

Dear Ms. Panek:

In your letter dated June 3, 1992, you requested a tariff classifi- cation ruling.

A sample of the "Loralie-Louise" stuffed doll was submitted with your inquiry. The doll is handmade from original sculptures and measures 22 inches in height. She has a textile torso, stuffed with polyester fiber- fill and porcelain head, hands and feet. It should be noted that the doll does not possess a porcelain harness or neck extension. The doll will be imported dressed in an original handmade outfit. A small accessory, i.e., toy, book, flowers, etc., will accompany each doll. Assuming that the accessories are proportionately sized to each collector doll, it is Customs position that the doll will impart the essential character of the set.

Classification is based upon the General Rules of Interpretation. Specifically GRI 3(b) states "goods made up of different components, and goods put up in sets for retail sale, 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".

Additionally, your letter suggests an all inclusive ruling for your entire line of collector dolls. This request cannot be addressed in a single binding ruling letter nor can we supply a classification for a doll or toy which we have not seen. As a general rule dolls, which are not stuffed for classification purposes, fall under heading 9502.10.4000, HTS, if not over 33 cm in height or 9502.10.8000, if over 33 cm in height. Both headings are dutiable at 12 percent ad valorem or 7.2 percent ad valorem if eligible for the United States-Canada Free Trade Agreement. New York
Informational Pipeline Number 1688 (attached) will provide guidance in submitting future binding ruling requests. Your sample is being returned as requested.

The applicable subheading for the "Loralie-Louise" stuffed 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: 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.

Alternatively, goods classifiable under subheading 9502.10.2000, HTS, which have originated in the territory of Canada, will be entitled to a 7.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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