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NY 851352

April 24, 1990



TARIFF NO.: 9502.10.2000

Mr. Peter Weinrauch
Import Commodity Group Ltd.
156-15 146th Ave.
Jamaica, N.Y. 11434

RE: The tariff classification of a stuffed doll from China.

Dear Mr. Weinrauch:

In your letter dated April 10, 1990, on behalf of Justin Products Inc., you requested a tariff classification ruling.

Submitted with your request was a sample of a stuffed doll. The doll, a representation of a young child, is approximately eighteen inches in height with a vinyl head, synthetic hair, vinyl arms and vinyl legs. The torso, from the neck to the groin, is composed of a textile shell surrounding traditional stuffing materials.

The doll is clothed in a textile dress with lace and ribbon accents, matching pantalettes, vinyl shoes with ribbon laces and socks. Additionally, there is a matching ribbon in her hair. Tied onto the arm of the doll is a small stuffed animal that has an outer shell of the same material as the doll's dress.

The applicable subheading for the doll and animal set will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls, representing only human beings: whether or not dressed: stuffed. The duty rate will be 12 percent ad valorem.

Articles classifiable in HTS subheading 9502.10.2000 are eligible for duty free treatment in HTS subheading 9902.95.01 if imported on or before December 31, 1990.

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.


Jean F. Maguire
Area Director

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