Base
8544921990-08-13New YorkClassification

The tariff classification of a cornhusk doll fromCzechoslovakia

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9502.10.4000

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Court Cases

1 case

CIT & Federal Circuit

Ruling Age

35 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-07-16 · Updates real-time

Summary

The tariff classification of a cornhusk doll fromCzechoslovakia

Ruling Text

NY 854492 Aug. 13, 1990 CLA-2-95:S:N:N3D:225 854492 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Joe Kliestik East-West Int'l. Marketing 1361 S.E. Magnolia Drive Roseburg, Oregon 97470 RE: The tariff classification of a cornhusk doll from Czechoslovakia Dear Mr. Kliestik: In your letter dated July 6, 1990, you requested a tariff classification ruling. A picture and description of the article was included with your inquiry. The item is a figure, made of bleached and dried corn-husk. The corn-husk leaves are structured, so as to give the appearance of a woman wrapped in a shawl and long gown. The figure has brown hair and two eyes with no other facial features. She is carrying a basket from which the head of a goose is protruding out. The figure will come in various styles representing the folk ways of life including traditional work in the country. The doll will be available in sizes ranging from 7 to 15 cm. The applicable subheading for the cornhusk doll will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 70 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