CBP Ruling F88061 — The tariff classification of an electronic doll from China

Tariff classification

Headings: 9502

Product description

The items are identified by style number M27TR551TW and are referred to as “Kneeling Dolls” or, as suggested by your vendor, “Angels.” The figures are representative of an assortment of three dolls, which differ only in their attire. Each doll is portrayed in a permanent kneeling position and measures 13” in height. The doll’s hands are joined in front of her body and hold an arrangement of pinecones and poinsettia with a candle in the center. Her head, arms and legs are porcelain and she incorporates a mechanical mechanism in her torso that plugs into an electrical outlet. She is elaborately dressed in a long flowing, textile gown and wears her hair styled in an upswept fashion. The doll features a spray of fiber optic bristles affixed to the middle of her back. The fiber optics emanate above the doll’s shoulders and head. When the item is plugged in, the candle and fiber optics light up. You have raised a valid inquiry regarding the classification of “angels” versus dolls. This letter will attempt to clarify Customs position on angels with respect to the subject sample. Dolls are defined, for Customs purposes, as figures that represent human beings. This means that the presence of a non-human appendage, such as wings, would preclude classification as a doll. In addition dolls, according to Explanatory Note 95.02, may not only be designed for amusement, but may be intended for decorative use. Generally speaking, figures accepted as dolls also belong to a class or kind of article commercially recognized as dolls. The instant samples resemble human female figures with the unique feature of a fiber optic display imbedded in the back of the doll. This “spray” of fiber optics is not configured in a manner that is recognizable as wings. The fiber optics merely serve as a scenic backdrop for the doll. Having established that the item does not possess “wings” further consideration as an angel is unnecessary. Since the product meets the definition of a doll, the figures wil

CBP rationale

The applicable subheading for style number M27TR551TW, “Kneeling Dolls,” 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: whether or not dressed: other.

Full text

NY F88061 June 30, 2000 CLA-2-95:RR:NC:SP:225 F88061 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Mr. Dean L. Worley Dillard’s, Inc. 1600 Cantrell Road P.O. Box 486 Little Rock, Arkansas 72203-0486 RE: The tariff classification of an electronic doll from China Dear Mr. Worley: In your letter dated June 12, 2000 you requested a tariff classification ruling. Two samples were submitted to this office for examination. The items are identified by style number M27TR551TW and are referred to as “Kneeling Dolls” or, as suggested by your vendor, “Angels.” The figures are representative of an assortment of three dolls, which differ only in their attire. Each doll is portrayed in a permanent kneeling position and measures 13” in height. The doll’s hands are joined in front of her body and hold an arrangement of pinecones and poinsettia with a candle in the center. Her head, arms and legs are porcelain and she incorporates a mechanical mechanism in her torso that plugs into an electrical outlet. She is elaborately dressed in a long flowing, textile gown and wears her hair styled in an upswept fashion. The doll features a spray of fiber optic bristles affixed to the middle of her back. The fiber optics emanate above the doll’s shoulders and head. When the item is plugged in, the candle and fiber optics light up. You have raised a valid inquiry regarding the classification of “angels” versus dolls. This letter will attempt to clarify Customs position on angels with respect to the subject sample. Dolls are defined, for Customs purposes, as figures that represent human beings. This means that the presence of a non-human appendage, such as wings, would preclude classification as a doll. In addition dolls, according to Explanatory Note 95.02, may not only be designed for amusement, but may be intended for decorative use. Generally speaking, figures accepted as dolls also belong to a class or kind of article commercially recognized as dolls. The instant samples resemble human female figures with the unique feature of a fiber optic display imbedded in the back of the doll. This “spray” of fiber optics is not configured in a manner that is recognizable as wings. The fiber optics merely serve as a scenic backdrop for the doll. Having established that the item does not possess “wings” further consideration as an angel is unnecessary. Since the product meets the definition of a doll, the figures will be classified accordingly. Your samples are being returned as requested. The applicable subheading for style number M27TR551TW, “Kneeling Dolls,” 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: whether or not dressed: other. The rate of duty will be 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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