The tariff classification of a stuffed doll from Hong Kong

NY 869724 January 7, 1992 CLA-2-95:S:N:N3D:225 869724 CATEGORY: Classification TARIFF NO.: 9502.10.2000 Mr. Kevin Maher C-Air Custom House Brokers, Inc. 153-66 Rockaway Boulevard Jamaica, New York 11434 RE: The tariff classification of a stuffed doll from Hong Kong Dear Mr. Maher: In your letter dated December 9, 1991, you requested a tariff classification ruling on behalf of your client Rose Art Industries. The sample submitted is referred to as, style number 10000, a soft bodied doll. The doll measures 17 cm in height and is stuffed with polyester fiber filling. The head and hands are made of vinyl. The doll has blond hair and blue, teardrop shaped, eyes. A metal wire encased in plastic runs from the neck of the doll through the arms and legs. This wire enables the doll to be posed. The form, shape and feel of the torso is provided by the stuffing material. Your sample is being returned as requested. The applicable subheading for style number 10000 will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: 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. 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 sample submitted to this office was 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