NY 864645: The tariff classification of vinyl dolls 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 864645

July 10, 1991

CLA-2-95:S:N:N3D:225 864645  

CATEGORY:  Classification

TARIFF NO.: 9502.10.4000, 9502.10.8000  

Ms. Lisa Crum
International Brokers
5777 W. Century Blvd. Suite 775
Los Angeles, California  90045

RE:  The tariff classification of vinyl dolls from China

Dear Ms. Crum:

        In your letter dated June 5, 1991, you requested a tariff
classification ruling on behalf of your client Playmates Toys,
Inc.  

        Five samples were submitted with your inquiry.  Each doll
described below is made of a soft vinyl skin which is stuffed
with polyester stuffing material.  

     The first item number 708070, will be known as "Precious
Playmates: Tiny Tender Touch Bath Set".  The set consists of an
8 inch (20 cm) baby doll, a plastic bathtub, plastic bottle,
fabric washcloth, and an extra set of clothing.  A hole in the
mouth of the doll is attached to a plastic tube inside the head. 
This tube extends through the doll's body to a small hole in her
lower torso permitting the doll to drink and wet. 

     The second item, number 708010, is called "Precious
Playmates: Tiny Tender Touch".  This doll measures 8 inches (20
cm) and will be packaged with her own bottle.  She can drink and
wet. 

     The third sample, item number 711070, is known as "Precious
Playmates: Sweet Tender Touch Gift Set".  This set includes an
11 3/4 inch (29 cm) doll and proportionately sized fabric
sleeping bag.  She also drinks and wets.

     The next item, number 713010, is called "Precious Playmates:
Baby Tender Touch".  This doll measures approximately 12 1/2 
inches (31 cm) in height.  The doll is imported with a plastic
bottle and is designed to drink and wet.

     Finally, item number 716110, is called "Precious Playmates:
Baby Tender Touch".  This doll is imported without accessories
and measures 15 inches (38 cm) in height.  

     A doll is considered stuffed for tariff purposes if the
stuffing materials impart the form, feel and shape of the torso
of the figure.  In this case, although the stuffing provides a
feeling of softness and enhances the shape, it is the vinyl that
provides the form of the torso and not the stuffing material. 
Consequently, the above named "Precious Playmates" dolls are not
classifiable as stuffed dolls in subheading 9502.10.2000.  Your
samples are being returned as requested.           

        The applicable subheading for item numbers 708070,
708010, 711070 and 713010 will be 9502.10.4000, 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: not over 33 cm in height.  The
duty rate will be 12 percent ad valorem.
     
        The applicable subheading for item number 716110 will be
9502.10.8000, HTS, which provides for dolls representing only
human beings and parts and accessories thereof: whether or not
dressed: other: other: other.  The duty rate will be 12 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