The tariff classification of a stuffed doll from Taiwan
Issued January 28, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.2000
Headings: 9502
Product description
The doll's head, neck, lower arms and lower legs are made of porcelain. The torso and upper extremities are stuffed with traditional stuffing material. A metal wire runs through both arms and legs to assist in posing the doll. The doll will be outfitted in traditional Indian attire. As described in your letter she will be wearing a fringed faux buckskin dress decorated with azure, red, and white beads, matching leggings, blue faux buckskin moccasins and beaded earrings. A feather will be worn in her hair. The doll will be imported for retail sale packaged with a proportionately sized newborn infant. The child will be wrapped in a beaded faux buckskin wrap and is intended for display in "White Feather's" arms. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the stuffed 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.
Full text
NY 859515 January 28, 1991 CLA-2-95:S:N:N3D:225 859515 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, New York 10004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Ackerman: In your letter dated January 14, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc. The sample submitted is a doll, known as "White Feather - Princess of the Sioux", measuring approximately 16 inches in height. The doll's head, neck, lower arms and lower legs are made of porcelain. The torso and upper extremities are stuffed with traditional stuffing material. A metal wire runs through both arms and legs to assist in posing the doll. The doll will be outfitted in traditional Indian attire. As described in your letter she will be wearing a fringed faux buckskin dress decorated with azure, red, and white beads, matching leggings, blue faux buckskin moccasins and beaded earrings. A feather will be worn in her hair. The doll will be imported for retail sale packaged with a proportionately sized newborn infant. The child will be wrapped in a beaded faux buckskin wrap and is intended for display in "White Feather's" arms. Your sample is being returned as requested. The applicable subheading for the stuffed 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
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