The tariff classification of dolls from Bolivia
Issued December 30, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.4000
Headings: 9502
Product description
The first item is called "Corn Husk Dolls" and the second item is referred to as "Corn Husk Dolls with Wool Sheep". The figures are made of dried corn-husk. The corn-husk leaves are structured to give the appearance of a woman wrapped in a shawl and long gown. The figures have brown hair and two eyes with no other facial features. The dolls covered by item number 1 are each carrying a goose, made of corn husk, in their arms. The second item is a doll, with two wool sheep, standing on a green base. The sheep are made of corn husk and lamb's wool. All dolls are under 33 cm in height.
CBP rationale
The applicable subheading for the "Corn Husk Dolls" and Corn Husk Dolls with Wool Sheep" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height.
Full text
NY 869509 December 30, 1991 CLA-2-95:S:N:N3d:225 869509 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Robert Q. Merwin 3 Emerald Circle Vallejo, CA 94589 RE: The tariff classification of dolls from Bolivia Dear Mr. Merwin: In your letter dated November 28, 1991, you requested a tariff classification ruling on behalf of your client Contact International S.R.L. Two photographs of dolls were submitted with your inquiry. The first item is called "Corn Husk Dolls" and the second item is referred to as "Corn Husk Dolls with Wool Sheep". The figures are made of dried corn-husk. The corn-husk leaves are structured to give the appearance of a woman wrapped in a shawl and long gown. The figures have brown hair and two eyes with no other facial features. The dolls covered by item number 1 are each carrying a goose, made of corn husk, in their arms. The second item is a doll, with two wool sheep, standing on a green base. The sheep are made of corn husk and lamb's wool. All dolls are under 33 cm in height. The applicable subheading for the "Corn Husk Dolls" and Corn Husk Dolls with Wool Sheep" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. Articles classifiable under subheading 9502.10.4000, HTS, which are products of Bolivia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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. 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
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