M83023 M8 Ruling Active

The tariff classification of a stuffed porcelain doll from China.

Issued May 17, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0010

Headings: 9502

Product description

The submitted sample is identified as a 16 inch Porcelain Doll with furniture, assortment number 945540. This item comes in three assorted designs: Doll with Tricycle, Doll with Rocking Chair and Doll with Sled. In each design, the doll and toy are a set with the doll imparting the essential character. The doll and toy are packaged in clear cellophane and tied at the top with a ribbon. It is not a polyvinyl chloride (PVC) bag as stated in your letter of inquiry.

CBP rationale

The applicable subheading for the "16 inch porcelain doll with furniture”, identified as assortment number 945540 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed.

Full text

NY M83023 May 17, 2006 CLA-2-95:RR:NC:SP:225 M83023 CATEGORY: Classification TARIFF NO.: 9502.10.0010 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a stuffed porcelain doll from China. Dear Ms. Aldinger: In your letter dated April 24, 2006, you requested a classification ruling. The submitted sample is identified as a 16 inch Porcelain Doll with furniture, assortment number 945540. This item comes in three assorted designs: Doll with Tricycle, Doll with Rocking Chair and Doll with Sled. In each design, the doll and toy are a set with the doll imparting the essential character. The doll and toy are packaged in clear cellophane and tied at the top with a ribbon. It is not a polyvinyl chloride (PVC) bag as stated in your letter of inquiry. The applicable subheading for the "16 inch porcelain doll with furniture”, identified as assortment number 945540 will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Stuffed." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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