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 > 1993 NY Rulings > NY 875348 - NY 875684 > NY 875573

Previous Ruling Next Ruling
NY 875573

July 15, 1992

CLA-2-95:S:N:N3D:225 875573


TARIFF NO.: 9502.10.4000, 4911.10.0080, 9801.00.1099

Mr. Michael K. Tomenga
McKenna & Cuneo
1575 Eye Street, N.W.
Washington, D.C. 20005

RE: The tariff classification of dolls and an advertising leaflet from China .

Dear Mr. Tomenga:

In your letter dated June 17, 1992, you requested a tariff classification ruling on behalf of your client Simon Marketing, Inc.

The four dolls submitted, each measuring 4 inches in height, are representations of a popular fashion doll. The first doll is identified by WRIN No. 4317-18B and is called "Doll in Wedding Gown". The figure is made of molded plastic with painted on features and clothing. Her hair is blond in color with blue eyes and pink lips. She wears a white wedding gown, veil and pearls. The doll carries a bouquet of pink roses. Her base is formed by the plastic gown she wears which enables her to stand alone.

The second article is referred to as "Doll in Pink Formal Dress", WRIN No. 4317-OOA. This doll has blond hair, blue eyes and pink lips. She wears white pearls and a full length pink dress with white bodice. The doll's gown forms a base which allows her to stand on her own.

The next item, WRIN No. 4317-12B, is known as a "Doll in Mini-Skirt". The figure's physical attributes are the same as described above. This time however, she wears a black mini-skirt, short black jacket and pink shirt. The outfit is accessorized by gold hoop earrings and a gold necklace. She wears pink high lace sneakers with neon colored socks. The doll is positioned in a manner which portrays that of dancing. The figure is molded to a purple base which also depicts a radio with sound waves blasting from the speakers. She is jointed at the waist to permit the upper torso to swivel.

The "Doll With Accessory" is identified as WRIN No. 4317- 18A. This figure is similar in appearance to the other dolls in this series. The doll will be wearing an orange sleeveless top and short green skirt. She differs from the other figures in that she has a second outfit which snaps on and off. The alternate garment is made of molded plastic and depicts a party dress in pink and yellow with purple trim.

A paper advertising insert will be packaged with each of the above described dolls. The insert will be printed in the U.S. prior to export and repackaging overseas. It is made of a single piece of coated paper measuring 36 inches in length and four inches in width. The paper will be folded into a nine panel leaflet which will be printed on both front and back with information advertising toys, clothing, and other merchandise.

The applicable subheading for the above described dolls 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: whether or not dressed: other: not over 33 cm in height. The duty rate will be 12 percent ad valorem.

The applicable subheading for the printed advertising leaflet will be 4911.10.0080, HTS, which provides for other printed matter: trade advertising material, commercial catalogs and the like: other. The duty rate will be free.

Additionally, provided that the U.S. made leaflet will not be advanced in value or improved in condition as a result of repackaging, it will be eligible for the duty exemption available under HTSUS subheading 9801.00.1099 when returned to the U.S., provided the documentary require- ments of 19 CFR 10.1 are satisfied.

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

Previous Ruling Next Ruling

See also: