The tariff classification of a stuffed doll from Taiwan

NY 873717 May 18, 1992 CLA-2-95:S:N:N3D:225 873717 CATEGORY: Classification TARIFF NO.: 9502.10.2000, 9902.95.01 Mr. Ned H. Marshak Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, N.Y. 10004 RE: The tariff classification of a stuffed doll from Taiwan Dear Mr. Marshak: In your letter dated April 21, 1992, you requested a tariff classification ruling on behalf of your client The Ashton Drake Galleries. A sample of the doll known as "Jill" was submitted with your inquiry and will be retained by this office. The doll is posed in a kneeling position and measures 11 inches in height. The doll's head, neck, arms and legs are made of porcelain. Her porcelain neck extends into a harness which ends just above the top of the breast in the front and above the shoulder blades in the back. "Jill's" torso is stuffed with traditional stuffing material. A wire skeleton permits adjustment of the arms to various positions. The doll's head is tilted back to give the impression that she is looking up at an adult. Her blond hair is worn short with a bit of curl. "Jill's" outfit consists of a white sailor dress and white panties. The collar and cuffs of the dress are trimmed in navy and a red bow is sewn beneath the collar in front. The applicable subheading for the "Jill" doll 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. 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