NY 884073 - The tariff classification of a doll from Taiwan, China or Hong Kong - United States International Trade Commision Rulings

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NY 884073

April 14, 1993

CLA-2-95:S:N:N8:225 884073

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.4000

Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive, Suite #300
Minneapolis, Minnesota 55425

RE: The tariff classification of a doll from Taiwan, China or Hong Kong

Dear Mr. Mattson:

In your letter dated March 15, 1993, you requested a tariff class- ification ruling on behalf of your client Softsoap Enterprises, Inc.

The product submitted is a painted plaster sample (used for advertising purposes) of a shampoo bottle called "Prairie Dawn". The character "Prairie Dawn" is part of the popular "Sesame Street" series. The bottle is molded in the shape of the character which depicts that of a human being. The figure measures approximately 9 inches in height. According to your letter the actual bottle will be made of plastic and will be imported empty. You have assured us that the plaster sample is identical in appearance and size to the plastic bottle being imported. The bottle will be filled with either shampoo or bubble bath upon arrival in the United States. Your sample is being returned as requested.

The "Prairie Dawn" bottle has an initial functional use as a contain- er. Subsequently, the aesthetic appeal of the character and the intrinsic value attributed to the figure qualifies the article as a doll. Unlike toys, items classified as dolls can be for decorative purposes.

The applicable subheading for the "Prairie Dawn" bottle will be 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.

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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