The tariff classification of porcelain dolls from Russia

NY 887202 July 8, 1993 CLA-2-95:S:N:N8:225 887202 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Marty Langtry Castelazo & Associates Tower Group International, Inc. 5420 West 104th Street Los Angeles, California 90045-6069 RE: The tariff classification of porcelain dolls from Russia Dear Ms. Langtry: In your letter dated June 8, 1993, you requested a tariff classifi- cation ruling on behalf of your client the Muscovy Group. In lieu of samples you submitted photographs and detailed descriptions of the dolls in question. All the dolls are handmade ethnographic figures. They are dressed in traditional Russian costumes which represent certain lifestyles in the community. The first series of dolls have porcelain heads, arms and legs. The torso will be stuffed with cotton and all the dolls will measure no more than 23 inches in height. "Marfa" is outfitted in a ceremonial peasant dress depicting those worn in the late 18th century Russia. "Marya" is wearing the dress of a girl promised in marriage from the Archangelsk Province around the 18th-19th centuries. "Lyubava" wears a festive peasant dress of a young married woman from Nizhni Novgorod Province portraying the late 18th century period. "Axinia" is wearing a festive peasant dress of a young married woman from Central Russia depicting the early 19th century era. The second group of dolls are known as the "Nizhegorodskaya" dolls. These dolls are entirely textile stuffed with cotton wadding. The facial features are embroidered on. They are dressed in traditional costumes representative of various Russian periods. The applicable subheading for "Marfa", "Marya", "Lyubava", "Axinia" and the "Nizhegorodskaya" dolls 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. 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