The tariff classification of a doll’s sweater from China

NY F81639 February 4, 2000 CLA-2-95:RR:NC:SP:225 F81639 CATEGORY: Classification TARIFF NO.: 9502.91.0000 Ms. Ryoko Parks Embody Limited 178 Mohawk Drive Bourbonnais, IL 60914 RE: The tariff classification of a doll’s sweater from China Dear Ms. Parks: In your letter dated January 5, 1999, you requested a tariff classification ruling for a doll’s sweater. The submitted sample is identified as style # E-901. The knit sweater is made of 100% cotton fabric and is designed for a 10” doll. It features long sleeves and a front opening with button closure. When laid out flat, the sweater measures approximately 6 ½” wide by 2 ¼” high. The applicable subheading for the doll sweater, style # E-901, will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: garments and accessories thereof, footwear and headgear. The rate of duty will be free. At the present time, articles classified in HTS 9502.91.0000 are not subject to quota restraints or visa requirements. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division