10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of doll parts and wooden articles from Sweden
Issued October 23, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 867414 (October 23, 1991)
Tariff classification
HTS codes: 4420.10.0000, 9502.99.3000
Product description
The doll parts consist of the following: head, body, legs, shoes and connecting inserts. The pieces are cut and shaped to size. The parts will be assembled, painted and finished here in the U.S. The wooden hearts are cut with a tiny hole in the top center. They are ready to be painted and may be hung by a string.
CBP rationale
The applicable subheading for the wooden doll parts will be 9502.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: other: other. The applicable subheading for the wooden hearts will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood.
Full text
NY 867414 October 23, 1991 CLA-2-95:S:N:N3D:225 867414 CATEGORY: Classification TARIFF NO.: 9502.99.3000, 4420.10.0000 Ms. Pauline Dee Handcrafted For You 66 Lazy Pines Road Moose Lake, MN 55767 RE: The tariff classification of doll parts and wooden articles from Sweden Dear Ms. Dee: In your letter dated September 19, 1991, you requested a tariff classification ruling. The samples submitted are wooden doll parts and wooden hearts. The doll parts consist of the following: head, body, legs, shoes and connecting inserts. The pieces are cut and shaped to size. The parts will be assembled, painted and finished here in the U.S. The wooden hearts are cut with a tiny hole in the top center. They are ready to be painted and may be hung by a string. The applicable subheading for the wooden doll parts will be 9502.99.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: other: other. The duty rate will be 12 percent ad valorem. The applicable subheading for the wooden hearts will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The duty rate will be 5.1 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
More rulings on the same tariff codes
The tariff classification of pumpkin decorations from China
The tariff classification of a wooden angel decoration from Israel
The tariff classification of a decorative birdhouse from China
The tariff classification of a decorative hanging arch from China
The tariff classification of wooden tabletop signs from China
The tariff classification of a flower décor with clip from China
The tariff classification of wooden décor from China
The tariff classification of wooden decor from China
The tariff classification of a decorative wooden sign from China
The tariff classification of wooden nutcrackers from China.
Follow 867414
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.