The tariff classification of a stuffed doll and fabric coasters from China

NY 894096 February 9, 1994 CLA-2-95:S:N:N8:225 894096 CATEGORY: Classification TARIFF NO.: 9502.10.2000; 6304.93.0000 Ms. Charlotte Laterra House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a stuffed doll and fabric coasters from China Dear Ms. Laterra: In your letter dated January 11, 1994 you requested a classification ruling. Submitted with your inquiry was a sample of the "Katie and Coaster" set, reference number 5104. "Katie" is a stuffed doll with a wooden head and long curly hair. She is outfitted in a red and white pinafore dress with pantaloons and a straw hat trimmed with red ribbon. A four inch ribbon loop is attached to her hat allowing the doll to be hung. A set of four coasters is located in a large pocket at the front of the pinafore. The round coasters have a diameter of approximately 9 1/2 centimeters. They consist of a sponge covered by textile material and are decorated with a lace edging. The fabric is made of 65% polyester and 35% cotton by weight. The doll and coasters are not considered a set for classifica- tion purposes and therefore are separately classifiable. The coasters serve a functional use to protect a table from water stains by absorbing residual liquid from a glass. The doll is designed purely for amusment and/or decorative purposes. There is no relationship between the doll and coasters aside from their similar color scheme. The applicable subheading for the "Katie" doll 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 four textile coasters will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of Heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10.6 percent ad valorem. The coasters fall within textile category designation 666. As a product of China this merchandise is subject to quota restraints and visa requirements based upon international textile trade agreements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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