The tariff classification of dolls from Czechoslovakia

NY 880861 December 23, 1992 CLA-2-95:S:N:N8:225 880861 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9502.10.8000 Mr. Christopher G. Walmsley The Walmsley Company 5503 Cary Street Road Richmond, Virginia 23226 RE: The tariff classification of dolls from Czechoslovakia Dear Mr. Walmsley: In your letter dated November 20, 1992, received in this office on December 2, 1992, you requested a tariff classification ruling. Three samples of traditionally outfitted dolls were submitted with your inquiry. The dolls are identified as follows: item number 10230 known as "Piestany", item 12245 "Vlcnov-Satka" and item 13630 "Uhersky Brod". All the dolls are made of vinyl and hard plastic. The fully articulated limbs are attached to a hard plastic torso. Samples of "Piestany" and "Uhersky Brod" measure 12 inches in height while "Vlcnov-Satka" measures 18 inches in height. The doll's clothing is representative of costumes worn in various ethnic areas of Czechoslovakia prior to occupation by the Soviet Union. The elaborate costumes are permanently affixed to the figures. These collector dolls are part of a series of similar dolls which you would like to extend this ruling to include. However, such a request cannot be addressed in a single binding ruling letter nor can we supply a classification for a doll or toy which we have not seen. As a general rule dolls, which are not stuffed for classification purposes, fall under heading 9502.10.4000, HTS, if not over 33 cm in height or 9502.10.8000, if over 33 cm in height. Both headings are dutiable at 12 percent ad valorem and are presently entitled to duty free treatment under the Generalized System of Preferences provided all appropriate requirements are met. The dolls you have submitted to this office are not stuffed for classification purposes. The applicable subheading for item #10230 "Piestany" and #13630 "Uhersky Brod" 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. The applicable subheading for item #12245 "Vlcnov-Satka" will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other. The duty rate will be 12 percent ad valorem. Articles classifiable under subheadings 9502.10.4000 and 9502.10.8000, HTS, which are products of Czechoslovakia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met. 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