The tariff classification of dolls from China

NY G88998 April 17, 2001 CLA-2-95:RR:NC:SP:225 G88998 CATEGORY: Classification TARIFF NO.: 9502.10.0060 Ms. Susan D. Klingbeil IKEA North America Services 496 W. Germantown Pike Plymouth Meeting, PA 19462 RE: The tariff classification of dolls from China Dear Ms. Klingbeil: In your letter dated March 21, 2001, you requested a tariff classification ruling. The items under review are two figures identified as “Julfrid” ornaments, article #100-332-17. Pictures of the articles were submitted to this office. One figure portrays a girl with long braids dressed in a red coat and hat. The other product depicts a man with a long white beard also dressed in a red coat and hat. Each carries a gift in their hand. Both figures are capable of standing independently, approximately 22 cm (or 9 inches) high. Their bodies are made of solid pinewood and their clothing and hair are made of textile. The articles are intended for use as tabletop decorations. Although the items are sold as Christmas “ornaments”, these products are not viewed as tree ornaments due to their size, weight and lack of means of attachment to a tree. The figures belong to the class or kind of merchandise recognized as dolls for tariff classification purposes. The applicable subheading for the “Julfrid” boy/girl ornaments, article #100-332-17, 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: dolls, whether or not dressed: other. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division