The tariff classification of a stuffed doll from Taiwan

NY 857258 November 9, 1990 CLA-2-95:S:N:N3D:225 857258 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Kenny Rodriguez R.H. Macy Corporate Buying Eleven Penn Plaza New York, N.Y. 10001-2006 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Rodriguez: In your letter dated October 15, 1990, you requested a tariff classification ruling. The sample submitted, style number 89-2P, is a stuffed musical doll. The doll measures approximately 35 cm in height. The head, hands and lower legs are made of porcelain. The torso, arms and upper legs are stuffed with traditional stuffing material. She is wearing a long pink dress trimmed in white lace with matching bonnet, pantaloons and booties. Her facial features and hair are painted on, with the exception of her eyes which are plastic. A wind up music box measuring 6 cm wide by 6 cm long is located in the back of the torso. The doll is primarily filled with soft filling material, has the appearance of being stuffed, and moreover, imparts an overall feeling of softness to the touch despite the presence of the music box. Since the mechanism does not affect the shape and feel of the doll, the doll is considered stuffed for purposes of tariff classification. Your sample is being returned as requested. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked. The applicable subheading for the stuffed musical 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, 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