The tariff classification of a stuffed doll from Taiwan

NY 854330 July 26, 1990 CLA-2-95:S:N:N3D:225 854330 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Ms. Beth C. Brotman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, N.Y. 10004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Ackerman and Ms. Brotman: In your letter dated July 11, 1990, you requested a tariff classification ruling on behalf of your client MBI, Inc. Submitted with your inquiry was a sample of a doll known as the "Shirley Temple Collector Doll". The doll measures approximately 16 1/2 inches in height and has a ceramic head, neck, arms and legs. The porcelain of the neck extends down toward the chest area, ending just at the swell of the breast in the front and the very top of the shoulder blades in the back. This is the maximum allowable harness length on a stuffed doll. The torso and upper arms are stuffed with traditional stuffing material. The doll will have curly, blond hair and will be outfitted in a white satin gown having gold lame-trim and a scroll design of amber-colored beads on the chest, a white faux- fur cape and a gold metal crown topped with an orb. The retail packaging will also include a gold scepter designed to be held in the figure's hand. The applicable subheading for the "Shirley Temple Collector 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. 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