The tariff classification of a stuffed doll from Taiwan

NY 861178 March 25, 1991 CLA-2-95:S:N:N3D:225 861178 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Siegel, Mandell & Davidson, P.C. One White Hall Street New York, New York 10004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Ackerman: In your letter dated March 6, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc. The sample submitted will be known as "A Visit with Santa" doll. The item will include a doll representing Santa Claus, a wooden chair and a proportionately sized child doll named "Lisa". Santa is designed to be seated in the chair and the little girl is supposed to depict a child visiting Santa. The chair and little girl create a typical environment for Santa Claus. They are considered a set under GRI 3(b) with the essential character imparted by the Santa doll. Santa measures approximately 19 inches in height. His torso, upper arms and upper legs are stuffed. His head, neck and remaining extremities are made of porcelain. The doll's neck extends into a porcelain overlay which ends above the top of the breastline in the front and above the top of the shoulder blades in the back. He is outfitted in traditional attire of a red velvet jacket trimmed with white faux fur, matching pants and hat, a black vinyl belt with buckle, black vinyl boots trimmed with white faux fur, and wire eyeglass frames. The applicable subheading for "A Visit with Santa" 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: 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