NY 865394: The tariff classification of a 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 865394

August 9, 1991

CLA-2-95:S:N:N3D:225 865394  

CATEGORY:  Classification

TARIFF NO.: 9502.10.8000  

Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO  64030

RE:  The tariff classification of a doll from Taiwan

Dear Mr. Bartee:

     In your letter dated July 16, 1991, you requested a tariff
classification ruling.  

     The sample submitted, item number 541197, is called "St.
Nicholas".  The article is a representation of a male figure
measuring approximately 27 inches in height.  The head and hands
are made of porcelain.  The body is formed by an inverted wire
cone wrapped in a piece of foam.  

     The figure is wearing a fabric skirt under a floor length
textile coat trimmed in fur.  The coat covers the entire hollow
body of the doll.  A matching white hat is worn on his head.  In
accordance with tradition "St. Nicholas" has a long white beard
and white eyebrows.  Permanently attached to the doll's right
hand is a small Christmas tree with lights.  An electrical cord,
hidden beneath his coat, is the power source for the lights.  

     It is important to note that the figure, is completely
stationary when plugged in and therefore, cannot be compared to
an animated display figure.  This item meets the definition of a
doll for decorative purposes.           

     The applicable subheading for the "St. Nicholas" doll will
be 9502.10.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings:
whether or not dressed: other: other: other.  The duty rate will
be 12 percent ad valorem.
     


     Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and 
conspicuously as the article will permit.  The sample submitted
to this office was found to be not legally marked.  

     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