The tariff classification of a doll set from Taiwan

NY 855989 Oct. 2, 1990 CLA-2-95:S:N:N3D:225 855989 CATEGORY: Classification TARIFF NO.: 9502.10.8000 James H. Bartee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a doll set from Taiwan Dear Mr. Bartee: In your letter dated August 22, 1990 you requested a tariff classification ruling. The article, item 541066, is called the Christmas Carol Keepsake. It consists of a 18 1/2 inches wide, 10 inches deep and 25 inches high case, two dolls dressed in victorian winter outfits, and a working 24 inch tall electric lamp post. A wind up music box is set underneath the case in the back. Each doll has a porcelain head and hands, is dressed in a textile outfit and gives the appearance of being full bodied. In reality, the 16 and 18 inch dolls have a hollow plastic cone giving the body its shape. The dolls give the appearance of classic porcelain dolls. The item is a set with the essential character provided by the dolls. The applicable subheading for the Christmas Carol Keepsake will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Other. The duty rate will be 12 percent ad valorem. 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