The tariff classification of a doll from China

NY 870064 January 16, 1992 CLA-2-95:S:N:N3D:225 870064 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Billy J. Gwin Geo. S. Bush & Co., Inc. 1400 Exchange Building 821 Second Avenue Seattle, Washington 98104 RE: The tariff classification of a doll from China Dear Mr. Gwin: In your letter dated December 17, 1991, you requested a tariff classification ruling on behalf of your client Ace Novelty Co., Inc. The sample received is identified as "Mermaid". "Mer- maid" is a doll measuring approximately 28 cm in height. The doll is made of plastic and has articulated arms, legs, waist and head. Her hair is long, curly and blue in color. She wears a two piece mermaid costume consisting of a halter like top and a long garment resembling the tail of a fish that covers her from waist to toe. In your letter you contend that a mermaid is a creature and should be classified under 9503. We do not dispute that a mermaid is a creature, however, the item for which you seek classification is not a true mermaid but rather a doll in a mermaid costume. When the costume is removed the figure is a complete representation of a human being. Therefore, the "Mermaid" will be classified as a doll. Your sample is being returned as requested. The applicable subheading for the "Mermaid" doll 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. 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 conspicu- ously 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