The tariff classification of a porcelain doll from New Zealand

NY 868397 November 25, 1991 CLA-2-95:S:N:N3D:225 868397 CATEGORY: Classification TARIFF NO.: 9502.10.8000 Ms. Jan McLean Heirloom Dolls 21 Moana Crescent Dunedin New Zealand RE: The tariff classification of a porcelain doll from New Zealand Dear Ms. McLean: In your letter dated October 18, 1991, received in this office on October 30, 1991, you requested a tariff classification ruling. The sample submitted is a porcelain doll known as "Marigold". Due to the valuable nature of the porcelain head this piece was not forwarded with your inquiry. In its place you submitted a picture of the finished doll. The doll measures over 25 inches in height. Her head, neck, lower arms and lower legs are made of porcelain. A porcelain harness extends just below the top of the bustline in the front and below the top of the shoulder blades in the back. The remaining torso, upper arms and upper legs are stuffed with dacron fabric. A wire armature, located inside the body of the doll, enables the doll to be posed. "Marigold" will be outfitted in a black dress, black lace boots, a pendant choker, and brimmed hat adorned with a flower and feather. Her stunning curly red hair will be worn shoulder length. The applicable subheading for the "Marigold" doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other. The duty rate will be 12 percent ad valorem. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked. 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