The tariff classification of a stuffed doll from China

NY 859519 January 25, 1991 CLA-2-95:S:N:N3D:225 859519 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Lisa Matznick Tyco Industries, Inc. 6000 Midlantic Drive Mt. Laurel, New Jersey 08054 RE: The tariff classification of a stuffed doll from China Dear Ms. Matznick: In your letter dated January 14, 1991, you requested a tariff classification ruling. The sample submitted, "Magic Bottle Baby", consists of a doll, bottle with nipple cover, removable bib, booties, and comb. All items will be packaged together for retail sale. The doll measures approximately 14 1/2 inches in length. The head, arms and legs are made of vinyl and the torso is stuffed with traditional stuffing material. The bottle is battery operated and produces electronic sounds of a baby's burp, giggle, and cry when you press a certain spot on the bottle. It also produces a drinking sound when the nipple is pressed against the dolls lips. The doll is considered the essential character of the set. Please note that the classification provided is based upon the prototype sample supplied. Your sample is being returned as requested. The applicable subheading for the "Magic Bottle Baby" retail set 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