The tariff classification of a stuffed doll from Taiwan

NY 866349 September 5, 1991 CLA-2-95:S:N:N3D:225 866349 CATEGORY: Classification TARIFF NO.: 9502.10.2000, 9902.95.02 Ms. Renee J. O'Brien Johnson & Gibbs 1301 K Street, N.W. Suite 800 East Washington, D.C. 20005-3307 RE: The tariff classification of a stuffed doll from Taiwan Dear Ms. O'Brien: In your letter dated August 20, 1991, you requested a tariff classification ruling on behalf of your client Georgetown Collection, Inc. The sample submitted is a stuffed doll known as "Tansie". The doll measures approximately 9 inches in height and resembles a little girl in appearance. Her head, neck, arms and legs are made of porcelain. The neck portion extends into a harness which ends just above the bustline in the front and just above the shoulder blades in the back. This is the maximum harness length allowable for a stuffed doll. The torso is stuffed with traditional stuffing material. "Tansie" has red-brown hair worn in tiny pigtails tied with pink ribbon. She will be outfitted in a salmon colored, woolen overcoat with a lace collar. Underneath the coat she wears an ivory dress and slip, with pantaloons, all trimmed in lace. The doll's shoes and stockings are white. "Tansie" will be imported packaged with a doll stand. Your sample is being returned. The applicable subheading for the "Tansie" 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