The tariff classification of stuffed dolls and doll skins fromChina

NY 888325 July 29, 1993 CLA-2-95:S:N:N8:225 888325 CATEGORY: Classification TARIFF NO.: 9502.10.2000, 9502.99.1000 Mr. Billy J. Gwin Geo. S. Bush & Co., Inc. 1400 Exchange Building 821 Second Avenue Seattle, Washington 98104 RE: The tariff classification of stuffed dolls and doll skins from China Dear Mr. Gwin: In your letter dated July 14, 1993, you requested a tariff classifica- tion ruling on behalf of your client Ace Novelty Co., Inc. Two samples of stuffed dolls known as "Crash Dummies" were submitted with your inquiry. The figures measure approximately 32 cm in height. The entire body is made of fabric and is stuffed with traditional stuffing material. The form consists of a head, torso, arms and legs. The nose and mouth are made of felt material and the eyes are made of plastic. In your letter you requested classification of the "Crash Dummies" as toys representing creatures. This office, however, finds that they were designed to represent human beings and therefore are considered dolls. They do not possess any non-human characteristics such as wings, horns, bolts, etc. which could exclude them from the doll provision. Your samples are being returned as requested. The applicable subheading for the "Crash Dummy" stuffed 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. The applicable subheading for the "Crash Dummy" doll skins will be 9502.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: other: skins for stuffed dolls. 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