CBP Ruling L85172 — The tariff classification of a "Doll Vacuum Cleaner Cover" from China.

Tariff classification

Headings: 9502

Product description

You submitted a sample of a “Doll Vacuum Cleaner Cover” (no item number), which is a textile representation of a woman wearing a long black and white dress. The figure measures approximately 47 inches in height. The 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 that extend from beneath her white hat. She wears a fabric dress with long sleeves and a lace trim, with her arms fashioned from the dress sleeves. Mitten-like hands are sewn to the sleeves. The 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. You indicate that the product will be imported in several styles and made from either cotton or polyester.

CBP rationale

The applicable subheading for the “Doll Vacuum Cleaner Cover” (no item number) 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.

Full text

NY L85172 June 2, 2005 CLA-2-95:RR:NC:SP:225 L85172 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Mr. John R. Ramirez James G. Wiley Company P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of a “Doll Vacuum Cleaner Cover” from China. Dear Mr. Ramirez: In your letter dated May 19, 2005, on behalf of Pacific Teaze Inc. of Chatsworth, California, you requested a tariff classification ruling. You submitted a sample of a “Doll Vacuum Cleaner Cover” (no item number), which is a textile representation of a woman wearing a long black and white dress. The figure measures approximately 47 inches in height. The 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 that extend from beneath her white hat. She wears a fabric dress with long sleeves and a lace trim, with her arms fashioned from the dress sleeves. Mitten-like hands are sewn to the sleeves. The 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. You indicate that the product will be imported in several styles and made from either cotton or polyester. The applicable subheading for the “Doll Vacuum Cleaner Cover” (no item number) 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. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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