The tariff classification of dolls and treetops from China

NY 883374 March 23, 1993 CLA-2-95:S:N:N8:225 883374 CATEGORY: Classification TARIFF NO.: 9502.10.2000, 9505.10.2500 Ms. Nancy Peralta Fritz Companies, Inc. 3250 Quentin Street, Suite 134 Aurora, CO 80011 RE: The tariff classification of dolls and treetops from China Dear Ms. Peralta: In your letter dated February 24, 1993, received in this office on March 4, 1993, you requested a tariff classification ruling on behalf of your client Holiday Creations, Inc. The ruling request is submitted for the following poseable doll figures: item number 14208, Mrs. Santa, 14 inches in height, item 16208, Mrs. Santa, 16 inches in height, item 14210, Dickens Girl, 14 inches in height, item 16210, Dickens Girl, 16 inches in height, item 14209, Dickens Boy 14 inches in height and item 16209, Dickens Boy, 16 inches in height. Each doll is stuffed with poly fiber filling material. The last article, item 11119, is an "Angel Tree Top" which stands 16 inches in height. The applicable subheading for item numbers 14208, 16208, 14210, 16210, 14209 and 16209 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. The applicable subheading for item number 11119, "Angel Tree Top", will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities: Christmas ornaments: other: other. The duty rate will be 5 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