CLA-2-95:S:N:N3D:225-851614
Jeffrey H. Wright
Executive Vice President
Heritage Mint, Ltd.
dba Heritage Marketing International
9419 E. San Salvador Drive - #104
Scottsdale, AZ 85258
RE: The tariff classification of a porcelain faced doll from
Taiwan
Dear Mr. Wright:
In your letter dated April 19, 1990 you requested a tariff
classification ruling.
Item HM 102, Ireland, is a 16 inch doll with a porcelain
head, porcelain lower arms and porcelain lower legs. The torso
of the doll is textile, stuffed with cotton clippings and a wind-
up music box. The doll is fully dressed in a white blouse with a
dark green velvet vest, a long cotton floral print skirt with hat
to match. White cotton bloomers, lace white stockings and white
shoes complete the outfit. In your letter you suggested that
this doll should be classified as a stuffed doll under HTS
9502.10.2000 with the supplemental duty free heading of
9902.95.01. That is not the case. Although this doll has the
traditional textile body of a stuffed doll, the shape, form and
feel of this doll's torso is not imparted by the textile
stuffing materials. The music box can be felt in the back and
along the sides of the upper torso. Therefore, this doll can not
be classified as stuffed.
The applicable subheading for this 16 inch doll 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: Dolls, 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