The tariff classification of a doll made of seagrass and woodfrom the Philippines

NY 889360 September 9, 1993 CLA-2-95:S:N:N8:225-889360 CATEGORY: Classification TARIFF NO.: 9502.10.8000 Ms. Rosalie Althoff Midwest Importers of Cannon Falls, Inc. P.O. Box 20 Highway 52 South Cannon Falls, MN 55009-0020 RE: The tariff classification of a doll made of seagrass and wood from the Philippines Dear Ms. Althoff: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : August 12, 1993 DESCRIPTION OF MERCHANDISE : The figure, item number 3370-4, is a representation of a Native American Indian. The article, known as "Seagrass Harvest Indian", is made of seagrass strands and carved "Laniti" wood. The figure's torso, arms and legs are formed by strands of seagrass tightly bound together. The head, hands and feet are fashioned out of the carved white wood. The figure stands, in a fixed position, approximately 40 cm in height. HTS PROVISION : Dolls representing only human beings: whether or not dressed: other: other: HTS SUBHEADING : 9502.10.8000 RATE OF DUTY : 12 percent ad valorem DUTY CONCESSION : Articles classifiable under subheading 9502.10.8000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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