The tariff classification of a stuffed doll from Taiwan

NY 860690 March 15, 1991 CLA-2-95:S:N:N3D:225 860690 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Renee J. O'Brien Johnson & Gibbs 1001 Pennsylvania Ave., N.W. Suite 745 Washington, D.C. 20004 RE: The tariff classification of a stuffed doll from Taiwan Dear Ms. O'Brien: In your letter dated February 15, 1991, you requested a tariff classification ruling on behalf of your client Georgetown Collection, Inc. The sample submitted, known as "Little Girl with a Curl", is a stuffed doll. The doll has short, brown curly hair tied with a pink ribbon. She wears a pink cotton dress trimmed in white lace, white stockings and white shoes. The doll is fixed in a seated position, and measures approximately 12 inches high (seated). Her head, neck, lower arms and lower legs are made of porcelain. The doll's torso, upper arms and upper legs are stuffed with traditional stuffing material. Her porcelain neck extends into a harness which ends above the top of the bustline in the front and above the top of the shoulder blades in the back. Your sample is being returned. 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: 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