The tariff classification of dolls from Taiwan

NY 867361 October 24, 1991 CLA-2-95:S:N:N3D:225 867361 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Gordon C. Anderson Meyer Customs Brokers 8100 Mitchell Rd., Suite 200 Eden Prairie, MN 55344 RE: The tariff classification of dolls from Taiwan Dear Mr. Anderson: In your letter dated September 17, 1991, you requested a tariff classification ruling on behalf of your client IAC International. Three samples were submitted with your inquiry. The first item, stock number C-251, is a 12 inch clown figure. The figure's head, neck, harness, lower arms and lower legs are made of porcelain. The body is composed of wire wrapped with a piece of foam. The doll is wearing a clown costume. The second article, stock number C-256, measures approximately 7 inches in height. The figure's head, neck, harness, lower arms and lower legs are made of porcelain. The torso is composed of wire wrapped with a piece of foam. The doll is wearing a clown costume. The pants are given a balloon effect by stuffing the legs with a polyester fiber filling. The final doll, stock number C-255, measures approximately 7 inches in height and comes with a metal rocking chair. The doll is outfitted in a clown costume. The head, neck, harness, lower arms and lower legs are made of porcelain. The torso is composed of wire wrapped with a piece of foam. According to your letter the doll will be glued to the metal rocking chair at time of importation. You contend that the above described dolls are stuffed and refer to HQ 083706 in support of your position. This office disagrees with your conclusions. When considering whether a doll is stuffed for classifi- cation purposes, the following guidelines apply: That the figure is primarily filled with soft filling material, has the appearance of being stuffed, and imparts an overall feeling of softness to the touch. The filling material must be sufficient in volume and resiliency to enable the torso of the doll to have originally a fully distended shape and retain that distended form after manipulation. The dolls you refer to in ruling HQ 083706 were stuffed with traditional stuffing material, therefore, the only questionable feature was the length of the harness. In this case, the dolls are not even stuffed, they are wrapped, thus, automatically precluding the stuffed provision. The torso is constructed of wire wrapped in a flat piece of foam which is not considered stuffing material. Your samples are being returned as requested. The applicable subheading for the clown dolls, item numbers C-251, C-256, C-255 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: 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