NY 891470 - The tariff classification of dolls and toy figures from China. - United States International Trade Commision Rulings

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NY 891470

November 8, 1993

CLA-2-95:S:N:N8:224 891470

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.2000; 9503.41.1000

Allen E. Jones
International Trade Services, Inc.
P.O. Box 19101
Omaha, NE 68119-0101

RE: The tariff classification of dolls and toy figures from China.

Dear Mr. Jones:

In your letter dated October 12, 1993, you requested a tariff classification ruling on behalf of Heaven On Earth, Inc.

Samples of three separate articles have been submitted. The first sample figure, identified as "Angelica" Angel Doll, measures aproximately 17 inches in height, and has a stuffed torso, head and appendages. The figure's facial features resemble those of a human being and are painted on. The figure's head has white synthetic string hair and a band of pink flowers across the top. The figure is dressed in a removable white gown which is ornamented with a star-shaped design on the waist and a flower design on each sleeve. A pair of white fabric v-shaped wings are sewn on to the back of the gown and extend approximately eight inches straight up. A second figure, described as "Clarissa" Angel Doll, measures approximately six inches in height, and is a soft, stuffed figure. The figure's anatomical configuration and painted facial features resemble those of a human. It has yellow string hair and a circular silver design ornament on it's head. The figure is dressed in a non-removable white dress, holds a heart-shaped object in one hand and has a hanging loop attached to the top of the head. This figure has a pair of three inch wings stitched to it's back.

The third sample article consists of a plush stuffed toy identified as "Blessed Bear." The toy bear representation is approximately 11 inches in height and is constructed in a kneeling position with paws folded. A pair of wings is permanently sewn on to the back side of the toy.

Heading 9502, Harmonized Tariff Schedule of the United States (HTS), provides for "Dolls representing only human beings and parts and accessories thereof." Explanatory Note 95.02 to the Harmonized Commodity Description and Coding System states that "The heading includes not only dolls designed for the amusement of children, but also dolls intended for decorative purposes (e.g., boudoir dolls, mascot dolls), or for use in Punch and Judy or marionette shows, or those of a caricature type."

Both the "Angelica" and "Clarissa" figures are extremely human in overall appearance, resembling little girls dressed in white clothing. Accordingly, they are classifiable in subheading 9502.10.2000, HTS, which provides for dolls representing human beings and parts and accessories thereof, dolls, whether or not dressed, stuffed. The rate of duty will be 12 percent ad valorem.

The applicable subheading for the "Blessed Bear" toy figure will be 9503.41.1000, HTS, which provides for toys representing animals or non-human creatures...stuffed toys and parts and accessories thereof: stuffed toys. The rate of duty will be 6.8 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
Area Director

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