CLA-2-95:S:N:N3D:225 856817

Mr. T. O. Mittelstaedt
Mittelstaedt, Galaviz & Mylin
645 Battery Street
San Francisco, California 94111

RE: The tariff classification of doll hats from China

Dear Mr. Mittelstaedt:

In your letter dated October 1, 1990, you requested a tariff classification ruling on behalf of Stanislaus Imports, Inc.

Submitted with your inquiry were samples of crochet hats and a catalog. The hats range in size from 1 1/4 inches to 16 inches, measured brim to brim. They are made of cotton, hand crocheted doillies, stiffened to form the shape of hats. The hats will principally be used for dolls.

The applicable subheading for the doll hats will be 9502.91.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: garments and accessories thereof, footwear and headgear. The duty rate will be 8 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