The tariff classification of vinyl dolls from China

NY 864645 July 10, 1991 CLA-2-95:S:N:N3D:225 864645 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9502.10.8000 Ms. Lisa Crum International Brokers 5777 W. Century Blvd. Suite 775 Los Angeles, California 90045 RE: The tariff classification of vinyl dolls from China Dear Ms. Crum: In your letter dated June 5, 1991, you requested a tariff classification ruling on behalf of your client Playmates Toys, Inc. Five samples were submitted with your inquiry. Each doll described below is made of a soft vinyl skin which is stuffed with polyester stuffing material. The first item number 708070, will be known as "Precious Playmates: Tiny Tender Touch Bath Set". The set consists of an 8 inch (20 cm) baby doll, a plastic bathtub, plastic bottle, fabric washcloth, and an extra set of clothing. A hole in the mouth of the doll is attached to a plastic tube inside the head. This tube extends through the doll's body to a small hole in her lower torso permitting the doll to drink and wet. The second item, number 708010, is called "Precious Playmates: Tiny Tender Touch". This doll measures 8 inches (20 cm) and will be packaged with her own bottle. She can drink and wet. The third sample, item number 711070, is known as "Precious Playmates: Sweet Tender Touch Gift Set". This set includes an 11 3/4 inch (29 cm) doll and proportionately sized fabric sleeping bag. She also drinks and wets. The next item, number 713010, is called "Precious Playmates: Baby Tender Touch". This doll measures approximately 12 1/2 inches (31 cm) in height. The doll is imported with a plastic bottle and is designed to drink and wet. Finally, item number 716110, is called "Precious Playmates: Baby Tender Touch". This doll is imported without accessories and measures 15 inches (38 cm) in height. A doll is considered stuffed for tariff purposes if the stuffing materials impart the form, feel and shape of the torso of the figure. In this case, although the stuffing provides a feeling of softness and enhances the shape, it is the vinyl that provides the form of the torso and not the stuffing material. Consequently, the above named "Precious Playmates" dolls are not classifiable as stuffed dolls in subheading 9502.10.2000. Your samples are being returned as requested. The applicable subheading for item numbers 708070, 708010, 711070 and 713010 will be 9502.10.4000, 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: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. The applicable subheading for item number 716110 will be 9502.10.8000, HTS, which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other: other. The duty rate will be 12 percent ad valorem. 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