The tariff classification of a stuffed doll from Taiwan

NY 857875 November 14, 1990 CLA-2-95:S:N:N3D:225 857875 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Siegel, Mandell, and 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 November 5, 1990, you requested a tariff classification ruling on behalf of MBI, Inc. Submitted with your request was a sample known as the "Jimmy" doll. The doll is fixed in a seated position, and has a seated height of approximately 8 1/2 inches. The doll has a porcelain head and harness, and porcelain arms, hands, and feet. The torso is made of cloth, and is fully stuffed with traditional stuffing materials. The porcelain harness extends approximately one inch down towards the chest in front of the doll, and approximately 3/4 of an inch in the back. While the submitted sample is not dressed, you state in your letter that the doll will be outfitted in red and white striped overalls with plaid cuffs, a matching engineers cap, a red, black, and white bandanna tied around his neck, a long sleeve shirt, leather sneakers, and cloth socks. You also state that the doll will be packaged for retail sale in a box which also contains a small wooden locomotive and coal car, which is intended to depict a small boy's first toy train. Pursuant to GRI 3(b) HTS, the doll and its accessories would be considered a retail set, with the "Jimmy" doll imparting the essential character. The applicable subheading for the entire doll retail set 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