The tariff classification of dolls in a carriage from Taiwan

NY 886555 June 22, 1993 CLA-2-95:S:N:N8:225 886555 CATEGORY: Classification TARIFF NO.: 9502.10.4000 Mr. Michael P. Maxwell 10100 Santa Monica Blvd., Suite 300 Los Angeles, California 90067 RE: The tariff classification of dolls in a carriage from Taiwan Dear Mr. Maxwell: In your letter dated May 20, 1993, received in this office on May 25, 1993, you requested a tariff classification ruling. A sample of the "Christmas Carriage with Figures" was submitted with your inquiry. The article consists of four paper mache figures permanently affixed inside a jaunting carriage. The carriage is made of a metal frame and wooden body. The two rear wheels have a diameter of 4 1/2 inches while the two front wheels measure about 3 1/2 inches in diameter. The wooden body is trimmed with imitation holly and bows. The figures are made of plastic and wear paper mache clothing. The carriage seats two youngsters in the front and two adults in the back with a bag full of presents. They are depicted leaning back in a seated position with mouths open, leaving one the impression that they are singing. The carriage is freewheeling and stands approximately 31 cm in height. The figures alone measure under 33 cm in height in a seated position. Your sample is being returned as requested. It is the opinion of New York that the product is a composite good with the essential character being imparted by the dolls. The applicable subheading for the "Christmas Carriage with Figures" 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. 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