The tariff classification of a bendable Santa doll fromChina

NY 852237 May 21, 1990 CLA-2-95:S:N:N3D:225-852237 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Lori Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a bendable Santa doll from China Dear Ms. Aldinger: In your letter dated May 2, 1990 you requested a tariff classification ruling. The item, Rite Aid code number 90504, is a three and a half inch bendable playful Santa. Although the item is being imported for the Christmas season, the item is the representation of a human being and is clearly of that class of merchandise commonly and commercially known as a doll. The applicable subheading for the bendable Santa will be 9502.10.4000, 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: Not over 33 cm in height. 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