CLA-2-95:S:N:N3D:225 872069
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001
RE: The tariff classification of a combination doll/music box
from Taiwan
Dear Ms. Bonace:
In your letter dated February 28, 1992, you requested a tariff
classification ruling.
The sample submitted is called a "Porcelain Baby Doll with
Music Box". The article resembles a baby doll sitting in a slipper.
The doll is nonremovable from the slipper. The slipper is made of
plastic covered by textile material. The toe portion of the slipper is
stuffed with polyester fiber filling. A ribbon is tied in a bow above
the arch area and lace borders the ankle rim. The musical mechanism,
which forms the doll's torso, is permanently located in the heel of the
slipper. The doll's head is made of porcelain and is attached to the
music box by a metal rod through the neck. The musical mechanism is
surrounded by styrofoam and covered by the doll's clothing. The doll's
arms are fashioned by textile material that is stuffed and gathered at
the wrist and shoulder areas. The key to wind the music box is found
at the heel of the slipper. When wound the music box plays a tune and
the doll's head revolves. The doll wears a bonnet and garment of the
same fabric and color as the slipper.
Classification is based upon the General Rules of Interpreta-
tion. The doll with music box is considered a composite article in
which there are two competing headings 9502.10.4000 which provides for
dolls and 9208.10.0000 which provides for music boxes. Since no
essential character can be determined the goods will be classified
according to GRI 3(c) which states "when goods cannot be classified by
reference to 3(a) or 3(b), they shall be classified under the heading
which occurs last in numerical order among those which equally merit
consideration".
The applicable subheading for the "Porcelain Baby Doll with
Music Box" 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.
Section 304 of the Tariff Act of 1930 as amended, states that
all articles entering the commerce of the United States must be marked
with the country of origin as permanently and conspicuously as the
article will permit. The sample submitted to this office was found to
be not legally marked.
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