The tariff classification of a stuffed doll from Taiwan

NY 862140 April 29, 1991 CLA-2-95:S:N:N3D:225 862140 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 4, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc. The sample submitted, known as "Billy", measures approximately 9 1/2 inches tall, in a seated position. The figure is a representation of a little boy. The doll's head, neck, lower arms and lower legs are made of porcelain. His neck extends into a harness which ends above the top of the bustline in the front and above the top of the shoulder blades in the back. His torso, upper arms and upper legs are stuffed with traditional stuffing material. "Billy" will be wearing a blue and white, stretch suit, with a cowboy riding horseback pictured on the front of the top. His brown eyes and blond hair will be accented by a dark brown cowboy hat. The doll is depicted sitting on the floor playing with a wooden horse pull toy. The toy is proportionately sized to the doll and will be packaged with the doll. The doll imparts the essential character of the set. 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