The tariff classification of a doll from China

NY A81025 March 27, 1996 CLA-2-95:RR:NC:FC: 225 A81025 CATEGORY: Classification TARIFF NO.: 9502.10.0020 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, Minnesota 55440-1392 RE: The tariff classification of a doll from China Dear Ms. Webster: In your letter dated February 27, 1996, received in this office on March 4, 1996, you requested a tariff classification ruling. The submitted sample, style #80375, is called "Pocahontas Squeeze Light". The item depicts the figure of "Pocahontas" as portrayed in the movie and measures approximately 4 inches in height. Made of rubber, the figure is molded in a kneeling position resting on a rock. Underneath the rock base and lodged within the figure is a tiny light bulb and battery. The light is turned on by squeezing the "Pocahontas" figure. Your letter states that there is no way to replace the battery nor the light bulb upon expiration. Classification is based upon the General Rules of Interpretation. The "Pocahontas Squeeze Light", is considered a composite good for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character". In this instance, the play value and appeal of the character portrayed is the predominant feature. The amount of light emitted by squeezing the figure is insignificant and short-lived. This office finds the essential character of the subject article to be imparted by the doll figure. The applicable subheading for the "Pocahontas Squeeze Light" will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: whether or not dressed: other: not over 33 cm in height. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division