The tariff classification of a stuffed doll from Thailand

NY 853869 July 19, 1990 CLA-2-95:S:N:N3D:225 853869 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Truscha Quatrone Mr. Man Ltd. 1140 Broadway New York, N.Y. 10048 RE: The tariff classification of a stuffed doll from Thailand Dear Ms. Quatrone: In your letter dated June 22, 1990, you requested a tariff classification ruling. The sample submitted called "Granny's Mop Doll", is made of polyester and cotton. It has a stuffed head, torso, and legs. The face has two plastic eyes glued on and is framed with mop hair and a lace trimmed straw hat. A rope mop is used to form braids, folded arms and a long gown. In her hands she is holding a bouquet of flowers. The doll is approximately 15 inches in height from tip of foot to tip of hat with an additional length of 9 inches of dress (mop) extending below the feet. The applicable subheading for the granny's mop doll will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: stuffed. The duty rate will be 12 percent ad valorem. Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under HTS subheading 9902.95.01, if imported on or before December 31, 1990. In addition, articles classifiable under subheading 9502.10.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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