The tariff classification of dolls from Taiwan
Issued November 2, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.4000
Headings: 9502
Product description
The first item number 7161 is "Clara with Nutcracker". The figure resembles a little girl, measuring approximately 8 inches tall. Clara's head and arms are made of resin. Her legs are made of porcelain. She wears a blue and white dress made of draped fabric. In her hands she carries a 2 inch wooden nutcracker. The next item number 7157, is the figure of "Herr Drosselmeyer", standing approximately 12 inches tall. His head and hands are made of resin. His legs are made of porcelain. The clothing is made of draped fabric. He is dressed in a white shirt with red tie and vest, knee length black pants, black tail jacket, long black cape worn over the shoulders and black top hat and shoes. He has an imitation pocket watch hanging from his vest buttons. He is holding a 2 inch nutcracker doll in one hand, and a staff in the other, both are made of wood. His hair is long and grey, worn tied in a braid in the back. The doll's facial features are painted on, including an eye patch covering his right eye. Item number 7179, is the "Nutcracker Prince", standing approximately 11 inches tall. His head and hands are made of resin and his lower body is porcelain. He resembles a nutcracker in appearance, wearing a soldier's uniform. His jacket is red with gold tassels on each shoulder, black belt and boots, blue pants and crown hat. His hair is made of white textile fur.
CBP rationale
a 2 inch nutcracker doll in one hand, and a staff in the other, both are made of wood. His hair is long and grey, worn tied in a braid in the back. The doll's facial features are painted on, including an eye patch covering his right eye. Item number 7179, is the "Nutcracker Prince", standing approximately 11 inches tall. His head and hands are made of resin and his lower body is porcelain. He resembles a nutcracker in appearance, wearing a soldier's uniform. His jacket is red with gold tassels on each shoulder, black belt and boots, blue pants and crown hat. His hair is made of white textile fur. The applicable subheading for the fabric mache dolls 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 33 cm in height. The duty rate will be 12 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on item number 7194, "Mouse King". Your request for a classification ruling should include a material component breakdown by value and weight of the mouse.
Full text
NY 856996 November 2, 1990 CLA-2-95:S:N:N3D:225 856996 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Ms. Rosalie Althoff Midwest Importers of Cannon Falls, Inc. P.O. Box 20 Highway 52 South Cannon Falls, MN 55009-0020 RE: The tariff classification of dolls from Taiwan Dear Ms. Althoff: In your letter dated October 4, 1990, you requested a tariff classification ruling. The samples submitted, are all fabric mache characters from the Christmas tale "The Nutcracker Fantasy". The first item number 7161 is "Clara with Nutcracker". The figure resembles a little girl, measuring approximately 8 inches tall. Clara's head and arms are made of resin. Her legs are made of porcelain. She wears a blue and white dress made of draped fabric. In her hands she carries a 2 inch wooden nutcracker. The next item number 7157, is the figure of "Herr Drosselmeyer", standing approximately 12 inches tall. His head and hands are made of resin. His legs are made of porcelain. The clothing is made of draped fabric. He is dressed in a white shirt with red tie and vest, knee length black pants, black tail jacket, long black cape worn over the shoulders and black top hat and shoes. He has an imitation pocket watch hanging from his vest buttons. He is holding a 2 inch nutcracker doll in one hand, and a staff in the other, both are made of wood. His hair is long and grey, worn tied in a braid in the back. The doll's facial features are painted on, including an eye patch covering his right eye. Item number 7179, is the "Nutcracker Prince", standing approximately 11 inches tall. His head and hands are made of resin and his lower body is porcelain. He resembles a nutcracker in appearance, wearing a soldier's uniform. His jacket is red with gold tassels on each shoulder, black belt and boots, blue pants and crown hat. His hair is made of white textile fur. The applicable subheading for the fabric mache dolls 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 33 cm in height. The duty rate will be 12 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on item number 7194, "Mouse King". Your request for a classification ruling should include a material component breakdown by value and weight of the mouse. 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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