The tariff classification of a stuffed doll from China

NY 874919 June 16, 1992 CLA-2-95:S:N:N3D:225 874919 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Brian J. O'Shea McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of a stuffed doll from China Dear Mr. O'Shea: In your letter dated May 28, 1992, you requested a tariff classification ruling on behalf of your client Austin Enterprises, Inc. The article submitted is a stuffed doll enclosed in a bird cage called the "Pet Politician". The doll measures 4 1/2 inches in height and is stuffed with traditional stuffing material. The figure's skin is made of felt and is designed to depict a black business suit and white shirt. A red, white and blue bow tie is stitched on at the top of the neck. The bird cage is made of metal and is cylindrical in shape with a flat bottom. The cage measures 5 inches in height and approximately 3 1/4 inches in diameter at its widest point. The cage is painted white and has a metal hook attached on top for hanging. Subsequent to importation, a booklet titled "The Official Guide to Caring for Your Pet Congressman" will be packaged with the article. Your sample is being returned as requested. Classification is based upon the General Rules of Interpretation. Specifically GRI 3(b) states "goods made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". In the case of the "Pet Politician" the doll imparts the essential character of the set. The applicable subheading for the "Pet Politician" 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