The tariff classification of a stuffed doll in wreath from Taiwan

NY 856948 November 5, 1990 CLA-2-95:S:N:N3D:225 856948 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. James H. Bartee House of Lloyd, Inc. 11901 Grandview Road Grandview, MO 64030 RE: The tariff classification of a stuffed doll in wreath from Taiwan Dear Mr. Bartee: In your letter dated October 4, 1990, you requested a tariff classification ruling. The sample submitted is called "Lacy's Wreath", item number 301001. The article consists of a wreath and stuffed doll. The wreath is made of willow vine, decorated with artificial flowers made of polyester and plastic. It measures approximately 18 inches in diameter. The doll will be sold with the wreath as a set. She will be attached to the side of the wreath by two strands of material from her dress, tied around the wreath. She is stuffed with traditional stuffing material and measures approximately 15 inches in height. Her head, lower arms and lower legs are made of porcelain. Her hair is 100 percent nylon. Facial features are painted on, with the exception of her eyes, which are made of plastic. The doll is wearing a fancy lace trimmed dress in complimentary colors with the flowers on the wreath. Although the doll is not permanently attached to the wreath, the two are strongly connected by the color scheme and decorative nature of both articles presented together. This office considers the doll and wreath a set under GRI 3(b), with the essential character imparted by the doll figure. The applicable subheading for the doll in a wreath 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: whether or not dressed: 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, 1992. 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