The tariff classification of a stuffed doll from China

NY 874320 May 27, 1992 CLA-2-95:S:N:N3D:225 874320 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Cecilia Cormier Hasbro, Inc. 1027 Newport Avenue P.O. Box 1059 Pawtucket, Rhode Island 02862-1059 RE: The tariff classification of a stuffed doll from China Dear Ms. Cormier: In your letter dated April 28, 1992, you requested a tariff classification ruling. The sample submitted with your inquiry, known as "Ernie", is part of a "Water Pals Assortment" series. "Ernie", identified as item number 414.03, is a revised version of items 414.00 and 414.95 which were previously ruled on as unstuffed. The prior designs of "Ernie" contained a styrofoam pellet filling in the torso which is a non-traditional stuffing material. The present rendition of "Ernie" measures 13 inches in height and is stuffed with traditional stuffing material in the torso, arms and legs. The head is filled with styrofoam pellets and "Ernie's" skin is made of a nylon material. "Ernie" is a character bearing human attributes from the popular "Sesame Street" series. Your sample is being returned as requested. The applicable subheading for item number 414.03, "Ernie", will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: stuffed. The duty rate will be 12 percent ad valorem. Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under HTS subheading 9902.95.01, if imported on or before December 31, 1992. 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