The tariff classification of a doll stand from Taiwan

NY 872070 March 25, 1992 CLA-2-95:S:N:N3D:225 872070 CATEGORY: Classification TARIFF NO.: 9502.99.3000 Ms. Jacqueline A. Bonace Blair Corporation 220 Hickory Street Warren, Pennsylvania 16366-0001 RE: The tariff classification of a doll stand from Taiwan Dear Ms. Bonace: In your letter dated February 28, 1992, you requested a tariff classification ruling. The sample submitted, item number 4699-01, is described as a 7 inch high doll stand. The stand has a hardwood base with a diameter of 4 3/4 inches, a metal support bar attached by two screws and a metal adjustable insert which fastens around the doll's waist. You contend that the correct classification for the doll stand is 7326.90.9090, HTS, as other articles of iron or steel: other: other. This office disagrees. The doll stand is designed for a very specific purpose, i.e., to hold a doll in an upright position. Heading 9502 provides for "dolls representing only human beings and parts and accessories thereof". Chapter 95, Note 3, states "parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". Section XV, Base Metals and Articles of Base Metal, Note 1 (l), excludes articles of Chapter 95. As the primary function of the stand is to display the doll it will be considered an accessory to the doll. The applicable subheading for the doll stand 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. 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