NY 865283: The tariff classification of a stuffed doll and play quilt from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                               NY 865283

August 1, 1991

CLA-2-95:S:N:N3D:225 865283  

CATEGORY:  Classification

TARIFF NO.: 9502.10.2000, 9902.95.01, 9503.90.6000  

Mr. Fred Goris
Fisher-Price, Inc.
636 Girard Avenue
East Aurora, New York  14052-1885 

RE:  The tariff classification of a stuffed doll and play quilt  
     from China

Dear Mr. Goris:

     In your letter dated July 11, 1991, you requested a tariff
classification ruling.  

     Two samples were submitted with your inquiry.  The first is
item number 4061 "Puffalump Kid - Easter".  The article consists
of a stuffed doll wearing a pink and white outfit.  The clothing
functions as the "skin" of the doll.  She also wears a bonnet
with long stuffed rabbit ears sticking up.  The ears are part of
the bonnet and not an extension of the doll.  The doll's face is
made of soft vinyl and resembles that of a child.  The doll will
be imported in a simulated basket made of cardboard.  The
cardboard basket is used as packaging and display for the doll.  

     The second item number 1103 is called a "Discovery Quilt". 
The quilt is made of polyester fiber and measures approximately
27 inches square.  The quilt provides 12 activities for the child
such as peek-a-boo, squeakers, various tactile features, and even
a removable fabric hand puppet.  The quilt will be imported as a
finished product to be packaged here in the U.S.        

     The applicable subheading for the "Puffalump Kid - Easter"
will be 9502.10.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for dolls representing only human
beings: whether or not dressed: stuffed.  The duty rate will be
12 percent ad valorem.
     
     Merchandise classifiable in HTS subheading 9502.10.2000,


will be eligible for duty free consideration under HTS subheading
9902.95.01, if imported on or before December 31, 1992.       

     The applicable subheading for the "Discovery Quilt" will be
9503.90.6000, HTS, which provides for other toys (except models),
not having a spring mechanism.  The duty rate will be 6.8 percent
ad valorem.

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported. 
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.


                                 Sincerely,


                                   
  
                                 Jean F. Maguire
                                 Area Director
                                 New York Seaport