NY 865425: 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 865425

August 15, 1991

CLA-2-95:S:N:N3D:225 865425  

CATEGORY:  Classification

TARIFF NO.: 9502.10.2000, 9902.95.01  

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

RE:  The tariff classification of a stuffed doll from Taiwan

Dear Mr. Ackerman:

     In your letter dated July 24, 1991, you requested a tariff
classification ruling on behalf of your client MBI, Inc.  

     The sample submitted, a stuffed doll, is known as "Danny". 
The doll is a representation of a male child.  He measures
approximately 9 inches in height (seated).  The doll's head,
neck, lower arms and lower legs are made of porcelain.  The neck
extends into a harness which ends above the bust line in the
front and above the shoulder blades in the back.  The torso,
upper arms and upper legs are stuffed with traditional stuffing
material.

     The doll will be wearing a red, one-piece "sleeper".  He
will be imported packaged for retail sale with a 6 inch fabric
Christmas stocking (bearing the name "Danny") containing a 1 1/2
inch stuffed bear and a 2 1/2 inch porcelain candy cane.  It is
Customs position that the doll and his accessories constitute a
set under GRI 3(b) with the essential character imparted by the
doll.  Your sample is being returned as requested.
          
     The applicable subheading for the "Danny" stuffed 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