The tariff classification of dolls, a pop-up box, a keyring, nail scissors, and tooth box from England

NY 869491 January 2, 1992 CLA-2-95:S:N:N3D:225 869491 CATEGORY: Classification TARIFF NO.: 9502.10.4000, 9503.90.6000, 8213.00.9000, 4421.90.9040 Ms. Mary Ellen Kauffman Kauffman Associates 2502 Saddle Drive Lancaster, PA 17601 RE: The tariff classification of dolls, a pop-up box, a keyring, nail scissors, and tooth box from England Dear Ms. Kauffman: In your letter dated December 3, 1991, you requested a tariff classification ruling. Five samples were submitted with your inquiry. The first article, item number F107, is referred to as a "Large Lavender Doll". The doll measures 18 cm in height. The head and lower legs are made of wood. In her arms she holds an infant doll wrapped in a blanket. The doll's hair is made of yarn and is adorned with bows on each side. Her dress and pantaloons are made of textile material. The torso of the doll is filled with lavender sachet. This is not a traditional stuffing material, is non-resilient and does not provide a soft feeling to the torso. Therefore, the doll will not be eligible for the stuffed provision. The second article is style number F108 "Keyring". The item consists of a doll holding a metal keyring in one hand. The doll measures approximately 10 cm in height and is identical in every respect to the "Lavender" doll described above. This article constitutes a composite good with two applicable headings. Heading 7326 provides for other articles of iron or steel and heading 9502 provides for dolls representing only human beings. An essential character determination cannot be made. Therefore, classification is based on GRI 3(c) which states "when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration". In the case of the lavender doll keyring the heading which occurs last is 9502 which provides for dolls. The third item number F109 is called "Girl in a Box". A wooden box with a hinged top opens to reveal a pop-up lavender doll. The doll is non-removable from the box. The article measures approxi- mately 10 cm in height when opened. The item functions in the same manner as the traditional jack-in-the-box. The next article, style number F122, is known as "Baby Boy on Nail Scissor". This doll measures approximately 7 cm in height and is attached by a ribbon to a pair of scissors. The doll is clothed in a textile garment filled with lavender. His head and feet are made of wood. The scissors are designed with a blunt tip to safely cut baby's nails. Although they are sold together, the scissors and doll, do not constitute a set for classification purposes. The scissors are functional without the doll and the doll is complete without the scissors. Each will be classified separately. The last item, number A007, is called a "Toothkeeper". The toothkeeper is a wooden box with an angel permanently attached to the removable cover. The angel's head is made of wood and her hair is made of yarn. She wears a long textile dress and has plastic wings permanently attached on her back. The box measures approximately 7 cm in height (with the angel top on) and 2 cm in diameter. Your samples are being returned as requested. The applicable subheading for item number F107 "Large Lavender Doll" and item number F108 "Keyring" 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. The applicable subheading for item number F109 "Girl in a Box" will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The duty rate will be 6.8 percent ad valorem. The applicable subheadings for item number F122 "Baby Boy on Nail Scissor" will be as follows: the doll is classifiable under 9502.10.4000, 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 and the scissor is classifiable under 8213.00.9000, HTS, which provides for scissors, tailors' shears and similar shears: valued over $1.75 per dozen: other. The duty rate will be 10 cents each plus 10 percent ad valorem. The applicable subheading for item number A007 "Toothkeeper" will be 4421.90.9040, HTS, which provides for other articles of wood: other: other: other. The duty rate will be 5.1 percent ad valorem. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The samples submitted to this office were found to be not legally marked. 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