U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates real-time
The tariff classification of a Santons doll from France
NY 863082 June 4, 1991 CLA-2-95:S:N:N3D:225 863082 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Sheila Rader EPCOT Center P. O. Box 10,000 Lake Buena Vista, FL 32830-1000 RE: The tariff classification of a Santons doll from France Dear Ms. Rader: In your letter dated April 17, 1991 you requested a tariff classification ruling. The item, with no number or name, is a handmade "Santons d'Art de Provence". This particular doll is of an elderly man sitting in a chair weaving a basket. Another basket is hung on the chair. The body of the doll is made of clay and the clothes and hat are various materials. The seated doll is permanently affixed to the chair and is ten inches high. Your sample is returned as requested. The applicable subheading for the Santons doll will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, 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