The tariff classification of a combination doll/music box from Taiwan

NY 872069 March 24, 1992 CLA-2-95:S:N:N3D:225 872069 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, Pennsylvania 16366-0001 RE: The tariff classification of a combination doll/music box from Taiwan Dear Ms. Bonace: In your letter dated February 28, 1992, you requested a tariff classification ruling. The sample submitted is called a "Porcelain Baby Doll with Music Box". The article resembles a baby doll sitting in a slipper. The doll is nonremovable from the slipper. The slipper is made of plastic covered by textile material. The toe portion of the slipper is stuffed with polyester fiber filling. A ribbon is tied in a bow above the arch area and lace borders the ankle rim. The musical mechanism, which forms the doll's torso, is permanently located in the heel of the slipper. The doll's head is made of porcelain and is attached to the music box by a metal rod through the neck. The musical mechanism is surrounded by styrofoam and covered by the doll's clothing. The doll's arms are fashioned by textile material that is stuffed and gathered at the wrist and shoulder areas. The key to wind the music box is found at the heel of the slipper. When wound the music box plays a tune and the doll's head revolves. The doll wears a bonnet and garment of the same fabric and color as the slipper. Classification is based upon the General Rules of Interpreta- tion. The doll with music box is considered a composite article in which there are two competing headings 9502.10.4000 which provides for dolls and 9208.10.0000 which provides for music boxes. Since no essential character can be determined the goods will be classified according to GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". The applicable subheading for the "Porcelain Baby Doll with Music Box" 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. 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