The tariff classification of a stuffed doll from Taiwan

NY 856681 October 22, 1990 CLA-2-95:S:N:N3D:225 856681 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Ackerman: In your letter dated September 28, 1990, you requested a tariff classification ruling on behalf of MBI, Inc. Submitted with your inquiry was a sample with descriptive literature. The doll will be known as "Dressing Up Daisy", and will include various accessories. The doll measures approximately 8 1/2 inches when placed on a flat surface in her natural position of half kneeling and half sitting. The doll's head, neck, arms and legs are made of porcelain. Her torso, upper arms and upper legs are stuffed with a traditional stuffing material. A porcelain harness extends from her neck to just above the bustline in front and above the shoulder blades in the back. The doll is a representation of a little girl wearing a blue and white pinafore and white jacquard blouse, both of which are trimmed in lace and satin bows. Her short blond hair is accessorized with a matching blue and white ribbon. She will also have a small toy mirror that fits in one hand. The doll will be packaged with a stuffed puppy (from Korea) of proportionate size to the doll, a straw hat with blue and white silken flowers and faux pearls, all to be worn by the puppy. The doll, puppy and accessories are considered a set under GRI 3(b) as different components put up in sets for retail sale with the essential character being the doll. Your sample is being returned as requested. The applicable subheading for the doll will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: 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, 1992. 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