CLA-2-95:S:N:N3D:225 862118
Mr. Reginald Williams
A.N. Deringer, Inc.
Airport Road - P.O. Box 337
Houlton, Maine 04730-0337
RE: The tariff classification of a doll from Canada
Dear Mr. Williams:
In your letter dated April 1, 1991, you requested a
tariff classification ruling.
A sample and pictures were included with your inquiry.
The two dolls are identified as number 1 - "Meggan Joan" and
number 2 - "Snowbird". You state in your letter that the dolls
bodies are almost identical. The differences are found in their
clothing alone. Consequently, only one sample was submitted to
this office.
The doll measures approximately 22 inches in height. Her
head, neck, lower arms and lower legs are made of porcelain. The
porcelain neck extends into a harness ending at the rib cage in
the front and extending past the shoulder blades in the back. A
wind-up musical mechanism is located just below the porcelain
harness. Her remaining torso, upper arms and lower legs are
stuffed with traditional stuffing material.
"Meggan" will be wearing a pink dress trimmed with lace and
ribbon, white stockings and white shoes. She will wear an
identification chain around her neck. "Snowbird" will be wearing
a fringed leather dress and moccasin shoes. She too, will wear
an ID chain around her neck. Each doll will be packaged with a
metal doll stand. Your sample is being returned as requested.
A doll is considered stuffed for tariff purposes if the
stuffing materials impart the form, shape and feel of the torso
of the figure. The sample submitted is not primarily filled with
soft filling material. The porcelain harness and musical
mechanism, impart an overall hard feeling to the torso, in
addition to providing the shape. Consequently, the "Meggan" and
"Snowbird" dolls are not classifiable as stuffed dolls in
subheading 9502.10.2000.
The applicable subheading for the "Meggan Joan" and
"Snowbird" dolls will be 9502.10.8000, 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: other. The duty rate will be 12 percent ad
valorem.
Goods classifiable under subheading 9502.10.8000, HTS,
which have originated in the territory of Canada, will be
entitled to an 8.4 percent ad valorem rate of duty under the
United States-Canada Free Trade Agreement (FTA) upon compliance
with all applicable regulations.
Your letter also addresses the applicability of 9802.00.80,
HTS, for certain materials of U.S. origin, i.e. the eyes, pate,
neck button, wigs, leather, and porcelain slip (clay).
Subheading 9802.00.80, HTS, provides for articles assembled
abroad in whole or in part of fabricated components of United
States origin with no operations performed thereon except the
joining of the components to form the imported merchandise and
operations incidental thereto. The components must be exported
in condition ready for assembly, cannot lose their physical
identity, and cannot be advanced in value or improved in
condition except by being assembled with incidental operations.
The merchandise at issue clearly loses its identity and undergoes
further manufacturing in Canada to produce the final product.
Therefore, 9802.00.80, HTS, does not apply in this instance.
Additionally, you request advice on country of origin
marking requirements. Section 304 of the Tariff Act of 1930 as
amended, states that all articles entering the commerce of the
United States must be marked as permanently and conspicuously as
the article will permit. The sample submitted to this office was
found to be not legally marked. A hang tag tied with ribbon
around the wrist of the doll was marked "The Canadian Child
Series" and "Distinctive Dolls of Canada Ltd.". This marking
identifies a group of dolls and a company name. The country of
origin is still unknown. The hang tag is also easily removed and
in fact, may fall off the doll entirely. A hang tag alone is not
considered permanent marking.
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