The tariff classification of a stuffed doll from Taiwan

NY 864725 July 17, 1991 CLA-2-95:S:N:N3D:225 864725 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 June 26, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc. The sample submitted is a stuffed doll known as "Nicole". The doll is a representation of a female child and stands approximately 14 1/2 inches tall. "Nicole" has a porcelain head, neck, arms and legs. The torso and shoulder area are stuffed with traditional stuffing material. She will be wearing a purple sleeveless dress trimmed with lace, and matching pants; a white sheer netted garment with polka dots, trimmed with lace and satin, is designed to be worn over the dress. In addition, she will wear a straw hat, white socks and shoes with bows. The doll, as imported, will be packaged with a display stand. Your sample is being returned as requested. The applicable subheading for "Nicole" 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