The tariff classification of rocking dolls from Russia

NY 892181 December 7, 1993 CLA-2-95:S:N:N8:225 892181 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Charles E. Gates Car-Mar-Ray Associates Speciality Imports 256 North Butte Street Willows, California 95988 RE: The tariff classification of rocking dolls from Russia Dear Mr. Gates: In your undated letter, received in this office on November 8, 1993, you requested a tariff classification ruling. Your inquiry included two pictures of the "Matrioshka Rocking Doll". The doll is three dimensional, measuring approximately 5 1/2 inches in height, with painted on features. The right arm, bent at the elbow, is permanently fixed in a position comparable to waving one's hand. In a phone conversation with one of our staff you indicated that these dolls were made of plastic, do not separate in the middle and stand on a rounded base. The doll's head also sits on a rounded base atop the torso. When the head and/or doll are manually pushed, they swing from side to side. It should be noted that the "Matrioshka Rocking Doll" is unlike the traditional Russian "Matreshka" doll. The traditional "Matreshka" doll consists of 5 hollow, wooden figures, of descending size, that separate at the middle to accomodate the smaller figure until all five are encapsuled in one. Clearly the "Matrioshka Rocking Doll" is entirely different in construction. The applicable subheading for the "Matrioshka Rocking Doll" 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. Articles classifiable under subheading 9502.10.4000, HTS, which are products of Russia are entitled to duty free treatment under the General- ized System of Preferences (GSP) upon compliance with all applicable regulations. 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