CLA-2-95:S:N:N3D:225 878537
Ms. Lori Tibbs
Wolf D. Barth Co. Inc.
2580 South 156th Street
Bldg. A, Suite 203
Seattle, WA 98158
RE: The tariff classification of a doll from China
Dear Ms. Tibbs:
In your letter dated September 18, 1992, received in this
office on September 21, 1992, you requested a tariff
classification ruling on behalf of your client Tyco Industries
Inc.
The sample submitted for examination, item number 5612, is
known as "Baby Feels So Real". The doll measures 32 cm in height
and is made of soft vinyl. Dressed in a removable T-shirt,
diaper and headband each doll will be packaged with her own
bottle, tape measure, birth certificate and I.D. bracelet. The
doll's hidden distinguishing features include a skeletal system
which can be felt throughout the entire body and a torso filled
with a liquid mixture of clay, water, and corn syrup. This
unique composition, which also contributes to the doll's weight,
simulates the "feel" of a real baby.
Classification is based upon the General Rules of
Interpretation. Specifically GRI 3(b) states "goods made up of
different components, and goods put up in sets for retail sale,
which cannot be classified by reference to 3(a), shall be
classified as if they consisted of the material or component
which gives them their essential character". In the case of
"Baby Feels So Real" the doll imparts the essential character of
the set.
Additionally, the liquid mixture in the torso of the doll is
not considered traditional stuffing material (i.e. natural or
synthetic textile
materials, pellets, beans, crushed nutshells, or any combination
thereof) and therefore is excluded from the stuffed provision.
The applicable subheading for "Baby Feels So Real", item
number 5612, 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