The tariff classification of folk dolls from Hungary

NY 883071 March 22, 1993 CLA-2-95:S:N:N8:225 883071 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Simon Stauber S.B.S. Import-Export 8913 Sylvia Lane Philadelphia, PA 19115 RE: The tariff classification of folk dolls from Hungary Dear Mr. Stauber: In your letter dated February 10, 1993, received in this office on February 22, 1993, you requested a tariff classification ruling. In lieu of samples, which were not available, you submitted two brochures with a description of the dolls' construction. The figures, made of cotton and wool, are stuffed or filled with paper material. Each one measures under 25 cm in height. The doll's clothing is representative of traditional Hungarian folk apparel. The dolls referred to as B/28, B/25 and B/21 are outfitted in traditional floor length costumes with headdress. Item numbers B/23, B36 and 2969/ 118216 represent men in formal customary attire. B/24 and B/35 are dressed in bridal gowns complete with veil. B/33 is the figure of a woman posed sitting on a wooden chair. The last group of similar styled dolls are numbers 2586, 4033/118217, 4008/118123, 2873, 4004/118122, B/109, and 203077. These figures are all depicted in traditional knee length dresses with apron, shawl and headdress. The applicable subheading for the above described folk dolls 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. Articles classifiable under subheading 9502.10.4000, HTS, which are products of Hungary are entitled to duty free treatment under the General- ized System of Preferences (GSP) upon compliance with all applicable regulations. 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. Please ensure that these requirements are met. 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