The tariff classification of a stuffed doll set from Taiwan

NY 858237 Dec. 16, 1990 CLA-2-95:S:N:N3D:225 858237 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 set from Taiwan Dear Mr. Ackerman: In your letter dated November 20, 1990, you requested a tariff classification ruling on behalf of your client MBI, Inc. One sample was submitted of a stuffed doll, carousel horse and a wooden base. The doll, known as "Sarah", measures approximately 13 inches in height. She is stuffed with traditional stuffing material. The head, lower arms and legs are made of porcelain. She will be wearing a pink dress with white lace trim and matching pink hair ribbon. The doll is designed to be mounted on top of a carousel horse. The carousel horse is made entirely of porcelain and measures approximately 10 1/2 inches in height and 11 1/2 inches in length. An oval wooden base with 4 inch metal rod acts as a stand for the horse and doll. According to your letter the doll, horse and wooden base will be imported packaged together for retail sale. They will be marketed and sold as a set. The doll is not permanently mounted on the horse. The doll and horse are equally comparable in relation to the set. We are unable to make an essential character determination. In applying the General Rules of Interpretations we are forced to go to GRI 3(c) which advises "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In this case the doll is classifiable in Chapter 95 and the horse in Chapter 69. Therefore, the entire set will be classified in Chapter 95, the last heading in numerical order. The applicable subheading for the stuffed doll, carousel horse and base 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