The tariff classification of a broom stick doll from China

PD F80527 December 17, 1999 CLA-2-95:L:OFO:D22 F80527 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Linda Brown Books Are Fun, Ltd. 1680 Highway #1 North Fairfield, Iowa 52556 RE: The tariff classification of a broom stick doll from China Dear Ms. Brown: In your letter dated November 23, 1999, you requested a tariff classification ruling. Enclosed with your request was a sample of a doll called “Broom Stick Doll Cover.” The doll is constructed of fabric and stuffed with polyester filling. A full-length dress made of cotton and polyester adorns the doll. The doll has hair and fabric pigtail bows. Except for the arms and hands, the doll does not have a bottom portion from the neck down. There is a cylindrical cavity inside the neck and head section of the doll that continues through the top of the head in the form of a long narrow enclosed fabric. The broom handle is inserted all the way through the cavity and to the end of the textile cylinder. The bottom segment of the dress covers the bristle portion of the broom. With or without the insertion of the broom, the dress of the doll provides the illusion of a full figure. The hands meet at the center of the torso and are sewed to each other. Imitation miniature book, pencil and apple are situated between the arms. Your sample is being returned as requested. The applicable subheading for the “Broom Stick Doll Cover” will be 9502.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed, other. The rate of duty will be free, and will remain unchanged in 2000. 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, Eugenio Garza Jr. Port Director Laredo, Texas