854441 85 Ruling Active

The tariff classification of a stuffed doll from Taiwan

Issued August 7, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.2000

Headings: 9502

Product description

The tariff classification of a stuffed doll from Taiwan

CBP rationale

The applicable subheading for the "Jennie Cooper" stuffed 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.

Full text

NY 854441 Aug. 07, 1990 CLA-2-95:S:N:N3D:225 854441 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Arthur T. Downey Johnson & Gibbs 1001 Pennsylvania Avenue, N.W. Suite 745 Washington, D.C. 20004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Downey: In your letter dated July 16, 1990, you requested a tariff classification ruling on behalf of your client Georgetown Collection, Inc. Submitted with your inquiry was a sample of a doll known as "Jennie Cooper". The doll is approximately 16 inches tall and is dressed in a navy blue and white sailor dress with navy jacket, straw hat, white pantaloons and navy fishnet stockings. She will be packaged with a wooden red and white sailboat accessory, approximately 4 X 4 1/2 inches wide. She has a porcelain head, neck, and harness which extends to the top of the bustline in the front and to the top of the shoulder blades in the back. This is the maximum allowable harness length on a stuffed doll. The torso, upper arms and upper legs are all stuffed. The remaining appendages are porcelain. Your sample is being returned as requested. The applicable subheading for the "Jennie Cooper" stuffed 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

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