The tariff classification of "The Frustrated Fisherman's Tear-Apart Stress Doll", made in China. Dear Ms. Frennea:

PD D84157 November 13, 1998 CLA-2-95: D13 D84157 CATEGORY: Classification TARIFF NO.: 9502.10.0010 Ms. Barbara Frennea M.G. Maher & Company, Inc. 82 Street Michael Street Mobile, Al 36602 RE: The tariff classification of "The Frustrated Fisherman's Tear-Apart Stress Doll", made in China. Dear Ms. Frennea: In a letter received October 28, 1998 you requested a tariff classification ruling on "The Frustrated Fisherman's Tear-Apart Stress Doll". Included with your letter was a sample. This article is a doll approximately fifteen inches high. The doll resembles a fisherman dressed in a plaid shirt, chest waders and a hat. The fisherman has a small amount of fishing line wrapped around his right ear. He is carrying a tackle box in his right hand and a fish hangs from his left hand. The head, torso, arms and legs are filled with polyester fiber and are secured to the torso using the hook and loop device. This construction allows for the doll to be "torn" apart. The packaging indicates that if you are stressed out by your lack of success fishing then you can take your frustrations out on this doll by "tearing it apart". Once you calm down you can just put him back together. The applicable subheading for "The Frustrated Fisherman's Tear-Apart Stress Doll" will be 9502.10.0010 Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls, whether or not dressed: stuffed. The rate of duty is free. 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine