The tariff classification of a doll from China

NY 861448 April 16, 1991 CLA-2-95:S:N:N3D:225 861448 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Ms. Jodi Goodman Toys N' Things 166 King's Highway North Westport, Connecticut 06880 RE: The tariff classification of a doll from China Dear Ms. Goodman: In your letter dated March 13, 1991, you requested a tariff classification ruling. The sample submitted, item number 4206, is known as "Mermaid Princess". The "Mermaid" is a 12 inch doll dressed in a mermaid costume with tail. Her outfit is removeable, revealing two separate and distinct legs. She is made of vinyl and has articulated arms, legs and waist. The doll will be packaged with her own comb and brush. She is clearly a representation of a human being and therefore will be classified as a doll. The applicable subheading for the "Mermaid Princess" will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem. 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