The tariff classification of a stuffed doll from China

NY 879845 November 19, 1992 CLA-2-95:S:N:N3D:225 879845 CATEGORY: Classification TARIFF NO.: 9502.10.2000, 9902.95.01 Mr. Daniel Rainer Hasbro, Inc. 32 W 23rd St. New York, N.Y. 10010 RE: The tariff classification of a stuffed doll from China Dear Mr. Rainer: In your letter dated Octoboer 29, 1992, you requested a tariff class- ification ruling. A sample of "Real Baby Coos and Giggles" accompanied your inquiry. Two styles are available: item number 9065 is a white skin tone and item number 9067 is a black skin tone. The doll measures approximately 15 inches in height and has a plastic head, hands and feet. A voice mech- anism which includes batteries is located in the torso and is covered by polyester fiber filling on three sides. The voice unit may be activated by pressing the stomach area or by speaking directly to the doll. The doll will be imported with its own plastic rattle. Your sample is being returned as requested. A doll will be classified as stuffed if: (a) the torso (which in this use means the body of the doll from the bottom of the neck to the groin) is, in whole or in part, manufactured to contain either: (i) traditional stuffing material, which includes natural or synthetic textile materials, (ii) filling material, which includes pellets, beans, or crushed nutshells, or (iii) any combination of the stuffing or filling material referred to in (i) and (ii); (b) any insert in the doll, which may include a mechanism voice unit, sound device, head stabilizer, music box, battery pack, or similar device, or compartment in which a person's hand can be placed, is covered by the stuffing or filling material referred to in (a) on at least 3 of the 4 sides of the torso; (c) at least a portion of the skin of the torso is constructed of soft or pliable material or fabric; and (d) any hard suface harness, chestplate, or backplate making up or over a portion of the body of the doll does not extend below half of the distance from the bottom of the neck to the bottom of the groin. Based upon the above requirements for stuffed dolls this office finds that "Real Baby Coos and Giggles" qualifies as stuffed. In addition, we find the doll and rattle constitute a set for classification purposes with the doll imparting the essential character of the set. The applicable subheading for the "Real Baby Coos and Giggles" stuffed doll, item numbers 9065 and 9067 will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: 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