CLA-2-95:S:N:N3D:225-851192
Mr. John A. Slagle
Wolf D. Barth Co. Inc.
7575 Holstein Ave.
Philadelphia, Pa. 19153
RE: The tariff classification of two dolls from Taiwan.
Dear Mr. Slagle:
In your letter dated April 2, 1990, on behalf of Goebel,
Inc., you requested a tariff classification ruling.
Submitted with your inquiry were two samples of musical
dolls. The first sample, item number 910239-911 is known as
"April" and measures approximately 19 inches in height. The head
of the doll is composed of porcelain and is ornamented with long,
synthetic hair and molded facial features. The porcelain head
extends down the neck into a harness or overlay that covers the
entire breast area and shoulder blade area. The remainder of
the torso is composed of stuffing materials. Internally,
prominent in the lower torso is a hard music box that is
activated by means of an external winding mechanism attached to
the lower back of the torso.
The doll is clothed in an eyelet and ribbon dress with a
flowered sash, an eyelet and ribbon slip, pantalettes, mesh socks
and vinyl boots with imitation pearl trim. The imitation pearl
trim matches a bracelet on the arm of the doll. Included in the
retail package with the doll is an eyelet bonnet trimmed with
ribbons and flowers.
The second doll, item number 912283-99 is known as "Missy",
and stands approximately 18 inches in height. The doll has a
porcelain head with synthetic hair and the same facial feature
configuration as the "April" doll. The neck of the doll is
directly attached to the torso which is composed of a textile
shell covering stuffing material. Internally,
mid-center in the torso, is a music box apparatus activated by a
winding stem inserted through the back of the doll. The large,
hard music box is easily felt as there is no surrounding stuffing
in the back of the doll where the box is situated.
The doll is clothed in a textile dress with ribbon and
imitation pearl accents, a slip, stockings and vinyl shoes. In
her hair is a bow that matches the dress.
In your letter, you refer to the dolls as stuffed. These
dolls would not be considered stuffed due to the inclusion of the
music boxes which inhibit the feel of softness and stuffing
within the torso. Additionally, the length of the harness on the
"April" doll is prohibitive to stuffed dolls. It is the position
of the U.S. Customs Service that a harness or overlay that is
longer than the top of the swell of the breast in the front and
the very top of the shoulder blades in the back would diminish
the soft, stuffed feeling of a doll. As your doll has an overly
long harness, that actually forms a large portion of the chest,
this doll is not stuffed.
The applicable subheading for the two dolls will be
9502.10.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls, representing only human beings:
whether or not dressed: other: other: other. The duty rate will
be 12 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport