U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates real-time
The tariff classification of a sand filled doll fromThailand
NY 858778 Jan. 04, 1991 CLA-2-95:S:N:N3D:225 858778 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Eli Kaufmann Hero Enterprises, Inc. 8909 Complex Dr., Suite A San Diego, CA 92123 RE: The tariff classification of a sand filled doll from Thailand Dear Mr. Kaufmann: In your letter dated December 10, 1990 you requested a tariff classification ruling. The classification request is for a new series of dolls you will be producing in Thailand. Each doll, representing a human being and ranging from five to eleven inches, will have porcelain arms, legs and head. The body of the doll will be the classic baggy jumpsuit of a clown. This textile baggy jumpsuit will be filled with sand which will give the doll weight and dimension and allow it to be posed. The applicable subheading for these sand filled clown dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height. The duty rate will be 12 percent ad valorem. Articles classifiable under subheading 9502.10.4000, 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