The tariff classification of a porcelain doll and a refrigerator magnet from China

NY G84676 December 21, 2000 CLA-2-95:RR:NC:SP:225 G84676 CATEGORY: Classification TARIFF NO.: 9502.10.0060; 8505.19.0000 Mr. Demetri Miltiades DCM Logistics, Inc. 6063 Boatrock Road Atlanta, Georgia 30036 RE: The tariff classification of a porcelain doll and a refrigerator magnet from China Dear Mr. Miltiades: In your letter dated November 28, 2000, you requested a tariff classification ruling. The samples submitted include a porcelain-faced doll and a refrigerator magnet. The doll measures approximately 12 inches in height. It has a porcelain head and hands with a fabric body. The figure resembles a jester wearing a three-pointed hat with tiny gold bells that hang from the tips of the hat. The doll’s body is formed by his clothing, which consists of a green jumpsuit with gold polka dots and gold sleeves. The torso of the jester is composed of textile material and sand, which enables the doll to sit upright. The refrigerator magnet portrays the porcelain face of a jester wearing a three-pointed textile hat. A ruffled collar frames the face and tiny gold bells are sewn to the peaks of the hat. A round magnet is glued to the back of the face, allowing the product to be placed on a refrigerator or other metal surface for use in holding notes, lists, etc. The applicable subheading for the porcelain face doll will be 9502.10.0060, 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. The rate of duty is free and will remain unchanged in 2001. The applicable subheading for the refrigerator magnet will be 8505.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Permanent magnets...: Other. The current rate of duty will be 4.9% ad valorem and will remain unchanged in 2001. 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