CLA-2-95:S:N:N3D:225 875573
Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005
RE: The tariff classification of dolls and an advertising
leaflet from China .
Dear Mr. Tomenga:
In your letter dated June 17, 1992, you requested a tariff
classification ruling on behalf of your client Simon Marketing,
Inc.
The four dolls submitted, each measuring 4 inches in height,
are representations of a popular fashion doll. The first doll is
identified by WRIN No. 4317-18B and is called "Doll in Wedding
Gown". The figure is made of molded plastic with painted on
features and clothing. Her hair is blond in color with blue eyes
and pink lips. She wears a white wedding gown, veil and pearls.
The doll carries a bouquet of pink roses. Her base is formed by
the plastic gown she wears which enables her to stand alone.
The second article is referred to as "Doll in Pink Formal
Dress", WRIN No. 4317-OOA. This doll has blond hair, blue eyes
and pink lips. She wears white pearls and a full length pink
dress with white bodice. The doll's gown forms a base which
allows her to stand on her own.
The next item, WRIN No. 4317-12B, is known as a "Doll in
Mini-Skirt". The figure's physical attributes are the same as
described above. This time however, she wears a black mini-skirt,
short black jacket and pink shirt. The outfit is accessorized
by gold hoop earrings and a gold necklace. She wears pink high
lace sneakers with neon colored socks. The doll is positioned
in a manner which portrays that of dancing. The figure is
molded to a purple base which also depicts a radio with sound
waves blasting from the speakers. She is jointed at the waist
to permit the upper torso to swivel.
The "Doll With Accessory" is identified as WRIN No. 4317-
18A. This figure is similar in appearance to the other dolls in
this series. The doll will be wearing an orange sleeveless top
and short green skirt. She differs from the other figures in
that she has a second outfit which snaps on and off. The
alternate garment is made of molded plastic and depicts a party
dress in pink and yellow with purple trim.
A paper advertising insert will be packaged with each of the
above described dolls. The insert will be printed in the U.S.
prior to export and repackaging overseas. It is made of a single
piece of coated paper measuring 36 inches in length and four
inches in width. The paper will be folded into a nine panel
leaflet which will be printed on both front and back with
information advertising toys, clothing, and other merchandise.
The applicable subheading for the above described dolls will
be 9502.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for dolls representing only human beings
and parts and accessories thereof: whether or not dressed: other:
not over 33 cm in height. The duty rate will be 12 percent ad
valorem.
The applicable subheading for the printed advertising
leaflet will be 4911.10.0080, HTS, which provides for other
printed matter: trade advertising material, commercial catalogs
and the like: other. The duty rate will be free.
Additionally, provided that the U.S. made leaflet will not
be advanced in value or improved in condition as a result of
repackaging, it will be eligible for the duty exemption available
under HTSUS subheading 9801.00.1099 when returned to the U.S.,
provided the documentary require- ments of 19 CFR 10.1 are
satisfied.
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