The tariff classification of a doll from Thailand

NY 853792 July 13, 1990 CLA-2-95:S:N:N3D:225 853792 CATEGORY: Classification TARIFF NO.: 9502.10.8000 Mr. David A. Riggle Riggle, Keating and Craven 205 West Wacker Drive - Suite 2022 Chicago, Illinois 60606-1215 RE: The tariff classification of a doll from Thailand Dear Mr. Riggle: In your letter dated June 22, 1990, you requested a tariff classification ruling on behalf of your client Imagination Factory. The sample submitted, referred to as "Club Kidz" doll, is made entirely of textile material. The doll's face has embroidered eyes, eyebrows and mouth, fabric ears and an oval fabric-covered button nose. The hair is made of yarn and is tied at the top of the head with ribbon on the female dolls. The head, hands and legs are stuffed with polyester. One hand has a velcro spot sewn on, to allow attachment to other parts of the body. The neck, shoulders, and arms are unstuffed while the torso has a small amount of polyester stuffing. The shell consists of a grey knit sweatshirt with the "Club Kidz" logo screen printed on the front. The shell is designed to impart the effect of a dressed human body. There are striped pants with coordinated grey slippers. There is a sewn-on loop of fabric at the base of the neck to allow the doll to be hung. It measures approximately 14 inches when hung. A lack of stuffing in the arms and torso allows the doll to be easily manipulated into various positions. You believe the doll should be classified under HTS 9502.10.2000 as stuffed. We disagree. It is the position of the U.S. Customs Service that to be considered stuffed, the form, shape, and feel of the torso must be imparted by the stuffing material. The doll submitted clearly does not have sufficient stuffing to meet any of these requirements. Your sample is being returned as requested. The applicable subheading for the "Club Kidz" 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: 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