The tariff classification of a stuffed doll from Taiwan

NY 859105 Jan. 18, 1991 CLA-2-95:S:N:N3D:225 859105 CATEGORY: Classification TARIFF NO.: 9502.10.2000; 9902.95.01 Edward B. Ackerman 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: In your letter dated Dec. 19, 1990 you requested a tariff classification ruling on behalf of your client MBI, Inc. The merchandise is a full figured representation of a girl, "Katie", twelve inches from head to toe. Katie has a porcelain head, neck and harness extending from the neckline approximately 1/2 inch in the front and 3/4 inch in the rear, porcelain lower arms, hands , lower thighs, calves and feet. Katie's torso is stuffed and the porcelain harness is well above the breast in the front and the shoulder blades in the back. Katie will be dressed in a blue patterned cotton dress with lace trim and a matching hair ribbon. A porcelain butterfly, which is proportionately sized to the doll, will be permanently attached to the doll's hand. The dressed doll with the attached butterfly will be imported in a single retail package. The applicable subheading for the stuffed "Katie" 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: Dolls, 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