NY 0852115 - The tariff classification of two Bart Simpson dolls from China and Thailand. - United States International Trade Commision Rulings

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NY 852115

May 18, 1990

CLA-2-95:S:N:N3D:225-852115

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9502.10.2000; 9902.95.01; 9502.10.4000

Len Cirelli
DanDee
106 Harbor Drive
Jersey City, N.J. 07305-1596

RE: The tariff classification of two Bart Simpson dolls from China and Thailand.

Dear Mr. Cirelli:

In your letter dated May 10, 1990 you requested a tariff classification ruling.

Two samples were supplied. The first, style # 0852B, is called a 7" Bart Simpson Bean Bag Rag Doll. The actual sample is ten and a half inches long fully extended and eight and a half inches in a sitting position. The head, arms and legs are molded plastic. The torso is a poly cotton fabric stuffed with polyester fiber fill. A small poly cotton sack containing .7 ounces of polyethylene pellets is situated in the seat of the doll to help maintain balance in the sitting position. Although the pellets can be felt along the seat of the doll, the essential character of this doll is stuffed.

The second sample, style # 0850, is called a 5 1/2 inch Bart Simpson Clip-on Doll. The five inch character has an all vinyl body with extended arms which can be clipped onto lapels, books, etc. The doll has textile clothing, and an internal mechanism which can be pressed to make the arms open.

The applicable subheading for the Bart Simpson Clip-on Doll 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: Dolls, whether of not dressed: Other: Not over 33 cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for the Bart Simpson Bean Bag Doll will be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dolls representing only human beings and parts and accessories thereof: Dolls, whether of not dressed: Stuffed. The duty rate will be 12 percent ad valorem.

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

Articles classifiable under subheading 9502.10.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The samples submitted to this office were found to be not legally marked. On the bottom of your package are the words " Printed in Taiwan Contents Made in China". It is not clear from this marking that the actual article is made in China.

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

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