The tariff classification of a doll made of cornstarch

NY 806823 March 6, 1995 CLA-2-95:S:N:N8:225 806823 CATEGORY: Classification TARIFF NO.: 9502.10.0020 Mr. Michael Garcia 230 Hudson Place Cliffside Park, N.J. 07010 RE: The tariff classification of a doll made of cornstarch from the Dominican Republic Dear Mr. Garcia: In your letter dated January 14, 1995, received in this office on February 9, 1995, you requested a tariff classifi- cation ruling. The sample submitted is a figure made primarily of cornstarch and glue. Several other chemicals, including formol, sodium benzoate, titanium dioxide and stearic acid, were used to harden and preserve the finished product. The article depicts a young girl wearing a ruffled dress and brimmed hat. Standing 6 inches in height on a wooden base, the figure has painted on features and long curly hair. Dolls, as defined in the tariff, are representations of human beings which may be made of various materials and may be designed exclusively for decorative purposes. The above described figure meets the criteria for the doll provision. Your sample is being returned under separate cover as requested. The applicable subheading for the doll made of corn- starch will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls represent- ing only human beings: whether or not dressed: not over 33 cm in height. The rate of duty will be free. 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