The tariff classification of a musical doll from Taiwan.

NY 852440 June 04, 1990 CLA-2-95:S:N:N3D:225-852440 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Ms. Jean Aiello The Wilson Group USA, Inc. 1 Exchange Place Jersey City, N.J. 07302 RE: The tariff classification of a musical doll from Taiwan. Dear Ms. Aiello: In your letter dated May 8, 1990, on behalf of Masterhand USA Inc., you requested a tariff classification ruling. Submitted with your inquiry was a sample, item # C7442-M, corresponding to a musical doll. The doll stands approximately 8 3/4 inches in height and has articulated arms and legs. The head of the doll is composed of porcelain and ornamented with synthetic hair and a hair ribbon. The porcelain of the head extends down the neck to form a harness or overlay that stops at the top of the swell of the breasts and the top of the shoulder blades. The lower arms and legs of the doll are also composed of porcelain. The torso of the doll, from the neck to the groin, extending down to through the top of the extremities, is composed of textile covered wires. Attached to the back of the wire is a round plastic casing containing a musical chip apparatus. Wrapped around the torso is a single slab of what appears to be cotton batting. The doll is clothed in a red dress with white lace, green ribbons and faux pearls. She is also wearing gauze and lace cotton pantalettes. Her shoes are painted directly on the porcelain. In your letter you state that in addition to this musical doll sample, you would like classification on a similar doll, item # C7442, that will not have a musical apparatus. It is additionally stated in your letter that you believe the correct HTS classification for this doll would be 9902.95.01 which is the duty free overide for the stuffed doll provision found in HTS 9502.10.2000. We do not agree. It is the position of the U.S. Customs Service that dolls, to be considered stuffed, must be fully stuffed with shredded traditional stuffing materials. "Stuffing" that consists of one piece or one slab of material surrounding the torso frame is considered wrapped and as such is not eligible for the duty free overide on stuffed dolls. For a doll to be stuffed the shape and feel of the doll must be imparted by the stuffing. In addition to the incorrect type of stuffing materials, your musical apparatus is overly large and provides a hard unyielding torso rather than softness. For this particular doll to be considered stuffed, the stuffing would have to be changed to traditional stuffing in a shell and the musical apparatus would have to be internally embedded into the stuffing to such a degree that it is not felt at all or barely felt. The applicable subheading for the musical doll, item # C7442-M 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 33cm in height. The duty rate will be 12 percent ad valorem. Your inquiry does not provide information for us to give a classification ruling on the stuffed doll, item # C7442. Your request for a classification ruling should include a specific sample of the doll to be classified. 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