The tariff classification of a broom doll from thePhilippines

NY 856671 October 19, 1990 CLA-2-95:S:N:N3D:225 856671 CATEGORY: Classification TARIFF NO.: 9502.10.8000 Ms. Beth C. Brotman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, New York 10004 RE: The tariff classification of a broom doll from the Philippines Dear Ms. Brotman: In your letter dated September 26, 1990, you requested a tariff classification ruling on behalf of McCrory Stores, Division of McCrory Corp. The sample submitted, style number GP-520/IBS POO722, is a decorative broom doll. The doll is designed around a whisk broom made of vegetable fibers. The top of the broom has a 7 1/2 inch long handle with bristles on the bottom. The dolls head and torso are made of wood. Her arms are made of wire and a straw like substance. Her facial features are painted on, while her hair is made of a stiff fiber, forming two long braids with bangs. She is dressed entirely in pink, wearing a bonnet, cape and long skirt which falls short of the bristles extending below it. She is holding a straw hat filled with paper flowers. Although her legs and hands are merely implied features, this does not disqualify her from the doll provision. She is a traditional, folk art, decorative doll. Your sample is being returned as requested. The applicable subheading for the broom doll 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. Articles classifiable under subheading 9502.10.8000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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