B86280 B8 Ruling Active

The tariff classification of a doll figure from China

Issued June 23, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0040

Headings: 9502

Product description

The subject article is called a "Vacuum Lady." The item consists of a textile representation of a woman wearing a very long dress. The figure measures 117.5 cm (47 inches) in height. The doll's head is stuffed with polyester filling and has a screen printed face. Her hair is constructed out of yarn in the form of short bangs which extend from beneath her hat. She wears a fabric dress with long sleeves and a lace trim. Her arms are fashioned from the dress sleeves and her two hands are joined together and stitched to the front of her dress. It must be noted that a torso and legs are nonexistent, thereby, permitting the intended use of the product as a cover for an upright vacuum. In essence, the vacuum will provide the figure's "body". However, regardless of whether one uses the figure as a vacuum cover or not, it nevertheless still possesses all the necessary attributes of a doll. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the "Vacuum Lady" will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other.

Full text

NY B86280 June 23, 1997 CLA-2-95:RR:NC:SP:225 B86280 CATEGORY: Classification TARIFF NO.: 9502.10.0040 Ms. Lynn O'Beirn Four Star Int'l. Trading Company 3330 East 79th Street Cleveland, Ohio 44127 RE: The tariff classification of a doll figure from China Dear Ms. O'Beirn: In your letter dated June 5, 1997 you requested a tariff classification ruling. The subject article is called a "Vacuum Lady." The item consists of a textile representation of a woman wearing a very long dress. The figure measures 117.5 cm (47 inches) in height. The doll's head is stuffed with polyester filling and has a screen printed face. Her hair is constructed out of yarn in the form of short bangs which extend from beneath her hat. She wears a fabric dress with long sleeves and a lace trim. Her arms are fashioned from the dress sleeves and her two hands are joined together and stitched to the front of her dress. It must be noted that a torso and legs are nonexistent, thereby, permitting the intended use of the product as a cover for an upright vacuum. In essence, the vacuum will provide the figure's "body". However, regardless of whether one uses the figure as a vacuum cover or not, it nevertheless still possesses all the necessary attributes of a doll. Your sample is being returned as requested. The applicable subheading for the "Vacuum Lady" will be 9502.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: other. The rate of duty will be free. At this time articles classified in HTS 9502.10.0040 are not subject to quota restraints or visa requirements. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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