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NY 863924

June 21, 1991

CLA-2-95:S:N:N3D:225 863924


TARIFF NO.: 9502.10.2000

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a stuffed doll from Taiwan

Dear Mr. Ackerman:

In your letter dated June 3, 1991, you requested a tariff classification ruling on behalf of your client MBI, Inc.

The sample submitted, known as "Charlene", is a stuffed doll. The doll is a representation of a child and is fixed in a seated position. She measures approximately 10 1/2 inches in height. The doll's head, neck, arms, and legs are made of porcelain. The torso is stuffed with traditional stuffing material. The doll will be wearing a pink and white striped one-piece flannel "sleeper" trimmed with lace. She will be wearing faux pearl earrings and a pink satin hair bow. She will be imported with a satin trimmed blanket in proportionate size to the doll. Your sample is being returned as requested.

The applicable subheading for the stuffed 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, 1992.

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

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