The tariff classification of a doll from China

NY 878537 October 21, 1992 CLA-2-95:S:N:N3D:225 878537 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Ms. Lori Tibbs Wolf D. Barth Co. Inc. 2580 South 156th Street Bldg. A, Suite 203 Seattle, WA 98158 RE: The tariff classification of a doll from China Dear Ms. Tibbs: In your letter dated September 18, 1992, received in this office on September 21, 1992, you requested a tariff classification ruling on behalf of your client Tyco Industries Inc. The sample submitted for examination, item number 5612, is known as "Baby Feels So Real". The doll measures 32 cm in height and is made of soft vinyl. Dressed in a removable T-shirt, diaper and headband each doll will be packaged with her own bottle, tape measure, birth certificate and I.D. bracelet. The doll's hidden distinguishing features include a skeletal system which can be felt throughout the entire body and a torso filled with a liquid mixture of clay, water, and corn syrup. This unique composition, which also contributes to the doll's weight, simulates the "feel" of a real baby. 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 "Baby Feels So Real" the doll imparts the essential character of the set. Additionally, the liquid mixture in the torso of the doll is not considered traditional stuffing material (i.e. natural or synthetic textile materials, pellets, beans, crushed nutshells, or any combination thereof) and therefore is excluded from the stuffed provision. The applicable subheading for "Baby Feels So Real", item number 5612, 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. 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