The tariff classification of a stuffed doll from Taiwan

NY 861981 April 25, 1991 CLA-2-95:S:N:N3D:225 861981 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Edward B. Ackerman Siegel, Mandell & Davidson, P.C. One Whitehall Street New York, New York 10004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Ackerman: In your letter dated April 2, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc. The sample submitted, a porcelain doll, is known as "Heather". The doll measures approximately 17 1/2 inches in height. The doll's head, neck, lower arms and lower legs are made of porcelain. The porcelain neck extends into a harness that ends well above the top of the bustline in the front and well above the top of the shoulder blades in the back. The doll's torso, upper arms and upper legs are stuffed with traditional stuffing material. "Heather" will be wearing a floral cotton dress trimmed with lace and satin ribbon. She will also wear a straw-colored hat decorated with miniature silken flowers. The doll will be retail packaged in a box with display stand. Your sample is being returned as requested. The applicable subheading for the "Heather" 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