CLA-2-95:S:N:N3D:225-851316
Mr. James Chan, Ph.D.
Rennoc Animations, Inc.
3501 S.E. Boulevard
Vineland, N.J. 08360-7789
RE: The tariff classification of a Santa Claus doll from Taiwan,
Thailand or Hong Kong.
Dear Mr. Chan:
In your letter dated April 6, 1990, you requested a tariff
classification ruling.
Submitted with your inquiry was a sample, style number
60110, which corresponds to an eighteen inch Santa Claus doll.
The doll has a vinyl head ornamented with white curly hair, a
beard and spectacles. The torso, although composed of
traditional stuffing materials, has a thick tube internally
inserted into the torso from the neck to the mid-stomach area.
This tube is used to give the head stability.
The doll is clothed in a traditional red suit with white
acrylic fur trim and a black belt. Additionally, the doll is
wearing black boots, black gloves and a red and white hat.
In your letter it is stated that you feel the correct
classification of this article should be in HTS subheading
9503.41.1000, which provides for animals and non-human creatures:
stuffed. We do not agree. Santa Claus is an exact
representation of a human being which is specifically provided
for in the wording of the doll provision. Additionally, he is
neither an animal nor non-human creature.
As a doll, your article would not be considered stuffed due
to the configuration of the tube in the center of the torso. It
is the position of the Customs Service that the torso, from the
neck to groin, must exhibit the feeling of stuffing and softness.
The inclusion of the tube eliminates that feeling and makes the
doll hard to the touch. As such it is excluded from the
provision for stuffed dolls.
The applicable subheading for the doll 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