The tariff classification of wooden dolls from Indonesia
Issued March 11, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.8000, 9502.10.4000
Headings: 9502
Product description
According to your letter the dolls are handcrafted in Indonesia. You describe the figures as puppets which may be sold separately and in pairs. The head and body is carved out of wood and hand painted. The shoulders are jointed and the arms may be manipulated using long sticks that are bound to the hands. Each figure is dressed in a textile outfit made of cotten. You indicate that materials may vary and some dolls will be adorned with glass beaded earrings.
CBP rationale
The applicable subheading for dolls measuring 33 cm in height or less 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 applicable subheading for dolls measuring over 33 cm in height will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other.
Full text
NY 895109 March 11, 1994 CLA-2-95:S:N:N8:225 895109 CATEGORY: Classification TARIFF NO.: 9502.10.4000; 9502.10.8000 Ms. Nancy Coune Coune Ltd. 1311 Yale Place, Suite 18 Minneapolis, MN 55403 RE: The tariff classification of wooden dolls from Indonesia Dear Ms. Coune: In your letter dated February 9, 1994, received in this office on February 25, 1994, you requested a tariff classification ruling. Two photographs, bearing different styles of wooden dolls, were submitted with your inquiry. According to your letter the dolls are handcrafted in Indonesia. You describe the figures as puppets which may be sold separately and in pairs. The head and body is carved out of wood and hand painted. The shoulders are jointed and the arms may be manipulated using long sticks that are bound to the hands. Each figure is dressed in a textile outfit made of cotten. You indicate that materials may vary and some dolls will be adorned with glass beaded earrings. The applicable subheading for dolls measuring 33 cm in height or less 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. The applicable subheading for dolls measuring over 33 cm in height will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other. The duty rate will be 12 percent ad valorem. Articles classifiable under subheadings 9502.10.4000 and 9502.10.8000, HTS, which are products of Indonesia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. Please ensure that these requirements are met. 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
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