The tariff classification of a textile doll from Thailand, Taiwan and/or China

NY 874771 June 10, 1992 CLA-2-95:S:N:N3D:225 874771 CATEGORY: Classification TARIFF NO.: 9502.10.8000 Mr. Paul Meyer NIK and Associates P.O. Box 90279 Los Angeles, CA 90009-0279 RE: The tariff classification of a textile doll from Thailand, Taiwan and/or China Dear Mr. Meyer: In your letter dated May 14, 1992, you requested a tariff classification ruling on behalf of your client Riverland International. A sample of item number RI 108 was submitted with your inquiry. The article is a textile representation of a chef whose torso is designed to cover a tissue box. The "Tissue-Box-Holder", as it is called, is made of 100 percent cotton and measures 21 inches in height. The head is stuffed with traditional stuffing material and the facial features are sewn or glued on. A chef's hat is attached to the top of the doll's head and a red scarf is worn around the neck. His hands and feet are partially stuffed and a wooden spoon is affixed to one hand. The torso is rectangular in shape and hollow inside. A wide opening is provided in the back for insertion of a tissue box and a smaller opening in the front acts as a dispenser for the tissues. The "Tissue-Box-Holder" serves no functional use whatsoever. The tissue box merely enhances the figure of the chef and provides support similar to a doll stand. It is designed purely for decorative purpose. Your sample is being returned as requested. The applicable subheading for the "Tissue-Box-Holder", item number RI 108, will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other. The duty rate will be 12 percent ad valorem. Articles classifiable under subheading 9502.10.8000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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