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NY 854607

August 20, 1990

CLA-2-95:S:N:N3D:225 854607


TARIFF NO.: 9502.10.2000

Mr. Ned H. Marshak
Sharretts, Paley, Carter & Blauvelt, P.C. Sixty-seven Broad Street
New York, N.Y. 10004

RE: The tariff classification of a stuffed doll from China

Dear Mr. Marshak:

In your letter dated July 19, 1990 you requested a tariff classification ruling on behalf of your client Video Technology Industries, Inc.

The submitted sample known as "Smarty Pants" doll is identical in appearance and name to the sample of a previous ruling. In the original ruling number 849941 "Smarty Pants" was deemed unstuffed due to a large audio mechanism located in the torso. The newer version of the "Smarty Pants" doll contains significantly more stuffing in the torso than the original. The added material substantially changes the feel of the torso from hard to soft. This model qualifies for the stuffed provision. The new doll will be distinguished by the mark of a star near the "Smarty Pants" name on the label. This label will be sewn on to the lower left side of the body.

The doll measures approximately 18 inches tall. The doll's head is made of plastic while the torso and appendages are all stuffed. The doll is wearing a removable blue jacket with tails, and pants. His hat, tie, gloves and shoes are permanent. The doll is designed to aid in teaching a child to dress with features such as a zipper, button, velcro closures, lacing and buckle. The opening of the various flaps and zippers reveals hidden pictures, numbers, and letters.

An electronic voice emitting words or music, is activated by pressing selected parts of the dolls anatomy. The sound mechanism with batteries is located in the upper torso and the speaker is concealed inside the head. Your sample is being retained for official purposes and will not be returned.

The applicable subheading for the new version of the "Smarty Pants" doll 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.

Merchandise classifiable in HTS subheading 9502.10.2000, will be eligible for duty free consideration under 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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