NY 879997 - The tariff classification of stuffed dolls from Taiwan - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 879741 - NY 879997 > NY 879997

Previous Ruling Next Ruling
NY 879997

December 1, 1992

CLA-2-95:S:N:N8:225 879997

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000, 9902.95.01

Mr. Robert Keller
Expeditors International
P.O. Box 2568
South San Francisco, CA 94083-2568

RE: The tariff classification of stuffed dolls from Taiwan

Dear Mr. Keller:

In your letter dated November 3, 1992, you requested a tariff class- ification ruling on behalf of your client San Francisco Music Box Company.
A sample of a musical pierrot doll identified as "Deva", item number 19-8556, was submitted with your inquiry. The doll measures 19 inches in height. The head, hands and lower legs are made of porcelain. The torso is stuffed with traditional stuffing material from the neck to lower abdomen where the remainder of the torso is composed of a hard wind up musical mechanism.

You also requested classification of a similar doll referred to as "Alexandra" pierrot doll w/mask, item number 19-7996, for which you submitted a photograph. In a phone conversation with NIS Alice Wong you assured this office that the "Alexandra" doll was identical in body form to "Deva" with the exception of clothing, facial appearance and a height of 16 inches. This ruling is offered based upon those assurances.

In HQ 086264 dated June 22, 1992 a doll may be classified as stuffed provided the following criteria are met:

(a) the torso (which in this use means the body of the doll from the bottom of the neck to the groin) is, in whole or in part, manufactured to contain either:

(i) traditional stuffing material, which includes natural or synthetic textile materials,

(ii) filling material, which includes pellets, beans, or crushed nutshells, or

(iii) any combination of the stuffing or filling material referred to in (i) and (ii);

(b) any insert in the doll, which may include a mechanism voice unit, sound device, head stabilizer, music box, battery pack, or similar device, or compartment in which a person's hand can be placed, is covered by the stuffing or filling material referred to in (a) on at least 3 of the 4 sides of the torso;

(c) at least a portion of the skin of the torso is constructed of soft or pliable material or fabric; and

(d) any hard suface harness, chestplate, or backplate making up or over a portion of the body of the doll does not extend below half of the distance from the bottom of the neck to the bottom of the groin.

The applicable subheading for the "Deva" pierrot doll, item number 19-8556 and "Alexandra" pierrot doll w/mask, item number 19-7996 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

Previous Ruling Next Ruling