NY 888512 - The tariff classification of dolls and toys from England - United States International Trade Commision Rulings

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NY 888512

August 17, 1993

CLA-2-95:S:N:N8:225 888512

CATEGORY: CLASSIFICATION

TARIFF NO.: 9503.90.6000, 9502.10.2000, 9502.10.4000, 9502.10.8000

Mrs. Rona Molloy
Rona Molloy Enterprises
399 Milwards
Harlow, Essex
CM19 4SP
England

RE: The tariff classification of dolls and toys from England

Dear Mrs. Molloy:

In your letter dated July 15, 1993, you requested a tariff classifica- tion ruling.

Photographs and descriptive literature were submitted of the articles in question. You have informed us that all of your products will be hand crafted collectable articles. As your company intends to grow and expand additional crafts will be added. Please note that this ruling pertains specifically to the items enumerated below and that other craft articles may be classified elsewhere in the tariff and subsequently be entitled to a different rate of duty.

The first item we will address are the "Tudor Houses". These houses are model replicas of various English Tudor style homes. They are imported fully assembled and have a removable front panel and roof permitting display of the interior rooms. The houses may be fitted with an electrical transformer that functions as a power source for miniature light fixtures. All furnishings for the houses are separately imported and sold.

The handcrafted "China Dolls" are made of various clays, fabrics and laces. Each ceramic head is individually hand painted. The bodies are hand sewn of textile material. You have not indicated what the torso will
be stuffed or filled with, therefore, we cannot make a determination on whether the dolls are classifiable as stuffed. Your photographs are being returned as requested.

A doll will be classified as stuffed if:

(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 surface 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 various "Tudor Houses", regardless of scale and with or without transformer will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

The applicable subheading for the miniature furniture will be 9503.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem.

If the "China Dolls" are stuffed in accordance with the above guidelines, the applicable subheading 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.

If the dolls are not considered stuffed and measure 33 cm in height or less, the applicable subheading 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.

If the dolls are not considered stuffed and measure over 33 cm in height, the applicable subheading 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.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit.

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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