CLA-2-95:S:N:N3D:225 872070
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001
RE: The tariff classification of a doll stand from Taiwan
Dear Ms. Bonace:
In your letter dated February 28, 1992, you requested a
tariff classification ruling.
The sample submitted, item number 4699-01, is described
as a 7 inch high doll stand. The stand has a hardwood base with
a diameter of 4 3/4 inches, a metal support bar attached by two
screws and a metal adjustable insert which fastens around the
doll's waist.
You contend that the correct classification for the doll
stand is 7326.90.9090, HTS, as other articles of iron or steel:
other: other. This office disagrees. The doll stand is designed
for a very specific purpose, i.e., to hold a doll in an upright
position. Heading 9502 provides for "dolls representing only
human beings and parts and accessories thereof". Chapter 95,
Note 3, states "parts and accessories which are suitable for use
solely or principally with articles of this chapter are to be
classified with those articles". Section XV, Base Metals and
Articles of Base Metal, Note 1 (l), excludes articles of Chapter
95. As the primary function of the stand is to display the doll
it will be considered an accessory to the doll.
The applicable subheading for the doll stand will be
9502.99.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings
and parts and accessories thereof: 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