CLA-2-95:S:N:N8:225 886555
Mr. Michael P. Maxwell
10100 Santa Monica Blvd., Suite 300
Los Angeles, California 90067
RE: The tariff classification of dolls in a carriage from Taiwan
Dear Mr. Maxwell:
In your letter dated May 20, 1993, received in this office on
May 25, 1993, you requested a tariff classification ruling.
A sample of the "Christmas Carriage with Figures" was
submitted with your inquiry. The article consists of four paper
mache figures permanently affixed inside a jaunting carriage. The
carriage is made of a metal frame and wooden body. The two rear
wheels have a diameter of 4 1/2 inches while the two front wheels
measure about 3 1/2 inches in diameter. The wooden body is trimmed
with imitation holly and bows. The figures are made of plastic and
wear paper mache clothing. The carriage seats two youngsters in
the front and two adults in the back with a bag full of presents.
They are depicted leaning back in a seated position with mouths
open, leaving one the impression that they are singing. The
carriage is freewheeling and stands approximately 31 cm in height.
The figures alone measure under 33 cm in height in a seated
position. Your sample is being returned as requested.
It is the opinion of New York that the product is a composite
good with the essential character being imparted by the dolls.
The applicable subheading for the "Christmas Carriage with
Figures" will be 9502.10.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for dolls representing only
human beings: whether or not dressed: other: not over 33 cm in
height. 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