U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9503.00.0073
$1010.0M monthly imports
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Court Cases
1 case
CIT & Federal Circuit
Ruling Age
9 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-30 · Updates monthly
The tariff classification of nesting dolls from Russia
N276444 July 1, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Marina Voloshenko Aquantiva, LLC DBA Vaskin Gifts 7950 NW 53rd Street, Suite 337 Miami, FL 33166 RE: The tariff classification of nesting dolls from Russia Dear Ms. Voloshenko: In your letter submitted June 9, 2016, you requested a tariff classification ruling. Photographs and a description of 4 sets of nesting dolls, also known as “matrioshka,” “matreshka” or “babushka” dolls, were submitted with your inquiry. Each set of nesting dolls is made of wood with painted on features depicting a human likeness. They are hollow inside and separate at the middle, with the exception of the smallest one which is made of solid wood. The dolls are of a descending size, with the smaller one “nested” inside a larger one until only the largest doll remains visable. The first item, “Vaskin Gifts Small-Five Nesting Dolls,” consists of 5 small nesting dolls; the tallest having the approximate dimensions 1 ¾” (H) x 1/8” (W). The second item, “Vaskin Gifts Small-Ten Nesting Dolls,” is a set of 10 small nesting dolls, with the tallest having the approximate dimensions of 2 ¼” (H) x 1 ¾” (W). The third item, “Vaskin Gifts Souvenir-Five Nesting Dolls,” contains 5 nesting dolls with the tallest measuring approximately 3 3/8” (H) x 2 ¼” (W). The last item, “Vaskin Gifts Large-Five Nesting Dolls,” contains 5 nesting dolls, the largest measuring approximately 6 ¾” (H) x 2 ¾” (W). You state that these dolls may be used for the amusement of children 3 years and older as well as adults, as one will derive amusement by stacking, unstacking and playing with the dolls. However, you also state they can often be intended for decorative purposes. Dolls can be designed for the amusement of children, but they also can be intended for decorative purposes. The nesting dolls will be classified in Chapter 95. The applicable subheading for the 4 sets of nesting dolls will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. In your request, you also inquired about the country of origin marking of the nesting dolls. You state that the nesting dolls are sold through the internet and online catalogs and shipped directly to the ultimate purchaser. Furthermore, you state that the base of the largest, outer doll of each set is marked with a sticker label containing the country of origin, artisan name and end-user age definition, as follows: “Made and handpainted in Russia by G&G Vaskin. Not for kids under 3 yrs.” The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Section 134.44(b), Customs Regulations (19 CFR 134.44(b)), states if a paper sticker or pressure sensitive labels are used, they must be affixed in a conspicuous place and so securely that unless deliberately removed they will remain on the article while it is in storage or on display and until it is delivered to the ultimate purchaser. Based on the photographs and information provided, the proposed marking for the nesting dolls, as stated above, would be acceptable and satisfy the marking requirements of 19 U.S.C. 1304 and 19 CFR Part 134. 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 James Forkan at james.p.forkan@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division