NY 892926 - The tariff classification of a "Magna Doodle Doll" from Thailand - United States International Trade Commision Rulings

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NY 892926

December 27, 1993

CLA-2-95:S:N:N8:225 892926

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Ms. Lisa Bartlemay
Tyco Toys, Inc.
6000 Midlantic Drive
Mount Laurel, N.J. 08054

RE: The tariff classification of a "Magna Doodle Doll" from Thailand

Dear Ms. Bartlemay:

In your letter dated December 2, 1993, you requested a tariff class- ification ruling.

A sample of the "Maggie Doodle" doll was submitted with your inquiry. The figure is approximately 15 inches in height. She has a textile covered head, arms and legs which are stuffed with polyester fiber filling. Her hair, composed of yarn, is styled in two ponytails. The doll's unique feature is a magnetic drawing board permanently sewn onto her chest. Her back is composed of textile material stuffed with polyester fiber filling. The drawing instruments for the board are permanently attached to her hands. The left hand holds a specially designed pen while the right hand contains two magnetic shapes. Various designs or messages may be written on the board and erased by pushing a lever back and forth. The drawing board encompasses the doll's entire front chest from below her neck to her groin.

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 "Maggie Doodle" doll does not meet requirement (d), described above, and therefore is excluded from the stuffed provision. Your sample is being returned as requested.

The applicable subheading for the "Maggie Doodle" doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other: other. The duty rate will be 12 percent ad valorem.

Articles classifiable under subheading 9502.10.8000, HTS, which are products of Thailand are entitled to duty free treatment under the General-ized System of Preferences (GSP) 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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