United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0852202 - NY 0852325 > NY 0852240

Previous Ruling Next Ruling

NY 852240

May 21, 1990



TARIFF NOS.: 9502.10.2000; 9902.95.01

Mr. Robert L. Follick
Follick & Bessich, P.C.
225 Broadway, Suite 500
New York, New York 10007

RE: The tariff classification of five "Simpson" dolls from China.

Dear Mr. Follick:

In your letter dated May 2, 1990 you requested a tariff classification ruling on behalf of your client Equity Marketing, Inc.

Although you requested a ruling on five dolls, only one sample was provided. The prototype sample, which is being returned as you requested, is of Homer Simpson, the father of the Simpson television family. The ten inch doll has a vinyl head and a textile body completely stuffed with poly fiber fill. If all the other members of the Simpson family are made in the same manner, they too will be stuffed dolls.

The applicable subheading for the 10 inch Homer Simpson 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.

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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling