The tariff classification of a stuffed doll from Taiwan

NY 861338 April 3, 1991 CLA-2-95:S:N:N3D:225 861338 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Ms. Renee J. O'Brien Johnson & Gibbs 1301 K Street, N.W. Suite 800 East Washington, D.C. 20005-3307 RE: The tariff classification of a stuffed doll from Taiwan Dear Ms. O'Brien: In your letter dated March 12, 1991, you requested a tariff classification ruling on behalf of Georgetown Collection, Inc. The sample submitted, known as "Corey", is a stuffed doll. "Corey" measures approximately 12 inches in height. The doll is designed to portray a little boy playing at the beach. His head, neck, lower arms and lower legs are made of porcelain. His torso, upper arms and upper legs are stuffed with traditional stuffing material. The doll's porcelain neck extends into a harness ending just above the bustline in the front and just above the shoulder blades in the back. "Corey" has blond hair and painted on facial features including blue eyes. He is wearing blue overalls with red buttons and a red, orange, yellow and green sailboat decoration on the front. His shirt is white with blue trim and long sleeves. He also wears a matching brimmed sun hat. He is barefoot and is designed in a seated position. The doll will be packaged with a conch shell approximately 2 inches long and a textile beach blanket. The blanket measures 10 inches square, is white with blue trim and has a red, orange and yellow beach ball pattern in one corner. These items are classified as a set under GRI 3(b) whereby the doll clearly imparts the essential character. Your sample is being returned. The applicable subheading for the stuffed 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