The tariff classification of a stuffed bride doll fromTaiwan.

NY 851161 April 24, 1990 CLA-2-95:S:N:N3D:225-851161 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Ms. Beth C. Brotman Siegel, Mandell & Davidson, P.C. One Whitehall St. New York, N.Y. 10004 RE: The tariff classification of a stuffed bride doll from Taiwan. Dear Mr. Ackerman & Ms. Brotman: In your letter dated April 3, 1990, on behalf of MBI, Inc., you requested a tariff classification ruling. Submitted with your inquiry was a sample of a doll known as "Catherine, A Victorian Bride". The doll is approximately 20 inches tall and has a porcelain head with synthetic hair. The porcelain face has molded and painted features and inserted eyes. The porcelain of the head and face extend down the neck to form a harness or overlay that ends at the swell of the breast in the front and the very top of the shoulder blades in the back. This is the maximum allowable harness length on a stuffed doll. The torso, from the neck to the groin is composed of traditional stuffing materials and is fully distended. An additional layer of stuffing has been added, directly beneath the end of the harness that serves as a breast area. The tops of the arms and legs are composed of stuffing materials, the remainder of the extremities are composed of porcelain. The doll is clothed in a wedding gown that is traditionally associated with the "Victorian" era. It is floor length, layered, and composed of satin, lace and tulle with faux pearl trim. The headpiece is composed of a half crown of flowers with a two layer trailing veil attached. Attached to her hand is a lace and flower bouquet that matches the flowered crown of the headpiece. The doll is wearing imitation pearl earrings and has a painted gold wedding band molded on her hand. The applicable subheading for the stuffed bride doll 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, 1990. 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 New York Seaport