878812 87 Ruling Active

The tariff classification of plastic molded dolls from China

Issued October 14, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.4000

Headings: 9502

Product description

The doll's clothing and facial features are painted on. Four of the dolls have hair made of yarn. The first doll is identified by WRIN No. 4600-15 and is called "Sitting Infant with Teddy Bear". This doll is made of molded plastic and depicts an infant girl, opening a present, in a sitting position. The doll has blue eyes and a wisp of blonde hair extending from beneath a white bonnet. She wears a pink blouse, white diaper and white booties. A purple teddy bear protrudes from her gift package. The second article, WRIN No. 4600-24 is known as "Young Girl on Ice Skates". The doll has brown eyes and black hair made of yarn tied up in pigtails. She wears red ear muffs, a green scarf, red shirt, green skirt, white muffler and white ice skates. The doll's head and lower torso swivel 360 degrees. The next item, WRIN No. 4600-18, called "Young Ballet Girl with Wand", resembles a young girl with blue eyes and blonde hair. She is outfitted in purple tights, a white skirt, white slippers, and wears a white tiara on top of her head. The doll's blonde hair is tied up in a ponytail and she carries a gold star wand in her right hand. Her articulated features include the head, arms and lower torso. WRIN No. 4600-21 is referred to as a "Young Girl with Christmas Stocking". This doll has articulated arms and head. This blue eyed girl wears a pink and blue nightgown and blue bedroom bunny slippers. She holds a green Christmas stocking and a brown teddy bear. The final item is WRIN No. 4600-30, called "Young Girl in Party Dress with Present". This brown haired brown-eyed girl is dressed in purple with a pink ribbon sash. She has a white petticoat, white socks and black shoes. She holds a package wrapped with green paper and a bow. Her head, arms and legs are fully articulated.

CBP rationale

The applicable subheading for all the dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height.

Full text

NY 878812 October 14, 1992 CLA-2-95:S:N:N3D:225 878812 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Michael K. Tomenga McKenna & Cuneo 1575 Eye Street, N.W. Washington, D.C. 20005 RE: The tariff classification of plastic molded dolls from China Dear Mr. Tomenga: In your letter dated September 28, 1992, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc. Five samples of plastic molded dolls were submitted with your inquiry. The doll's clothing and facial features are painted on. Four of the dolls have hair made of yarn. The first doll is identified by WRIN No. 4600-15 and is called "Sitting Infant with Teddy Bear". This doll is made of molded plastic and depicts an infant girl, opening a present, in a sitting position. The doll has blue eyes and a wisp of blonde hair extending from beneath a white bonnet. She wears a pink blouse, white diaper and white booties. A purple teddy bear protrudes from her gift package. The second article, WRIN No. 4600-24 is known as "Young Girl on Ice Skates". The doll has brown eyes and black hair made of yarn tied up in pigtails. She wears red ear muffs, a green scarf, red shirt, green skirt, white muffler and white ice skates. The doll's head and lower torso swivel 360 degrees. The next item, WRIN No. 4600-18, called "Young Ballet Girl with Wand", resembles a young girl with blue eyes and blonde hair. She is outfitted in purple tights, a white skirt, white slippers, and wears a white tiara on top of her head. The doll's blonde hair is tied up in a ponytail and she carries a gold star wand in her right hand. Her articulated features include the head, arms and lower torso. WRIN No. 4600-21 is referred to as a "Young Girl with Christmas Stocking". This doll has articulated arms and head. This blue eyed girl wears a pink and blue nightgown and blue bedroom bunny slippers. She holds a green Christmas stocking and a brown teddy bear. The final item is WRIN No. 4600-30, called "Young Girl in Party Dress with Present". This brown haired brown-eyed girl is dressed in purple with a pink ribbon sash. She has a white petticoat, white socks and black shoes. She holds a package wrapped with green paper and a bow. Her head, arms and legs are fully articulated. The applicable subheading for all the dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, 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 

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