The tariff classification of a porcelain faced doll fromTaiwan

NY 851614 May 03, 1990 CLA-2-95:S:N:N3D:225-851614 CATEGORY: Classification TARIFF NO.: 9502.10.8000 Jeffrey H. Wright Executive Vice President Heritage Mint, Ltd. dba Heritage Marketing International 9419 E. San Salvador Drive - #104 Scottsdale, AZ 85258 RE: The tariff classification of a porcelain faced doll from Taiwan Dear Mr. Wright: In your letter dated April 19, 1990 you requested a tariff classification ruling. Item HM 102, Ireland, is a 16 inch doll with a porcelain head, porcelain lower arms and porcelain lower legs. The torso of the doll is textile, stuffed with cotton clippings and a wind- up music box. The doll is fully dressed in a white blouse with a dark green velvet vest, a long cotton floral print skirt with hat to match. White cotton bloomers, lace white stockings and white shoes complete the outfit. In your letter you suggested that this doll should be classified as a stuffed doll under HTS 9502.10.2000 with the supplemental duty free heading of 9902.95.01. That is not the case. Although this doll has the traditional textile body of a stuffed doll, the shape, form and feel of this doll's torso is not imparted by the textile stuffing materials. The music box can be felt in the back and along the sides of the upper torso. Therefore, this doll can not be classified as stuffed. The applicable subheading for this 16 inch doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Other: Other. The duty rate will be 12 percent ad valorem. 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