NY 864725: 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 864725

July 17, 1991

CLA-2-95:S:N:N3D:225 864725  

CATEGORY:  Classification

TARIFF NO.: 9502.10.2000  

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, New York  10004

RE:  The tariff classification of a stuffed doll from Taiwan

Dear Mr. Ackerman:

        In your letter dated June 26, 1991, you requested a
tariff classification ruling on behalf of your client MBI, Inc.  

        The sample submitted is a stuffed doll known as "Nicole".
The doll is a representation of a female child and stands
approximately 14 1/2 inches tall.  "Nicole" has a porcelain head,
neck, arms and legs.  The torso and shoulder area are stuffed
with traditional stuffing material.  She will be wearing a purple
sleeveless dress trimmed with lace, and matching pants; a white
sheer netted garment with polka dots, trimmed with lace and
satin, is designed to be worn over the dress.  In addition, she
will wear a straw hat, white socks and shoes with bows.  The
doll, as imported, will be packaged with a display stand.  Your
sample is being returned as requested.   

        The applicable subheading for "Nicole" 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