NY 866349: The tariff classification of a stuffed doll from Taiwan

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 866349

September 5, 1991

CLA-2-95:S:N:N3D:225 866349  

CATEGORY:  Classification

TARIFF NO.: 9502.10.2000, 9902.95.02  

Ms. Renee J. O'Brien
Johnson & Gibbs
1301 K Street, N.W. 
Suite 800 East
Washington, D.C.  20005-3307

RE:  The tariff classification of a stuffed doll from Taiwan

Dear Ms. O'Brien:

     In your letter dated August 20, 1991, you requested a
tariff classification ruling on behalf of your client Georgetown
Collection, Inc.  

     The sample submitted is a stuffed doll known as "Tansie".
The doll measures approximately 9 inches in height and resembles
a little girl in appearance.  Her head, neck, arms and legs are
made of porcelain.  The neck portion extends into a harness which
ends just above the bustline in the front and just above the
shoulder blades in the back.  This is the maximum harness length
allowable for a stuffed doll.  The torso is stuffed with
traditional stuffing material.

     "Tansie" has red-brown hair worn in tiny pigtails tied with
pink ribbon.  She will be outfitted in a salmon colored, woolen
overcoat with a lace collar.  Underneath the coat she wears an
ivory dress and slip, with pantaloons, all trimmed in lace.  The
doll's shoes and stockings are white.  "Tansie" will be imported
packaged with a doll stand.  Your sample is being returned.    

     The applicable subheading for the "Tansie" doll 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.       

     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