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NY 809153

May 9, 1995

CLA-2-95:S:N:N8:225 809153


TARIFF NO.: 9502.10.0010

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, New York 10036-8901

RE: The tariff classification of stuffed dolls from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated April 10, 1995, you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

The submitted sample, article #9503107, is a textile, three dimensional, representation of two little girls holding hands. The figures are made of polyester/cotton fabric and are stuffed with traditional stuffing material. Each figure measures approximately 5 inches in height and 4 inches in width. Their hair, made out of yarn, is gathered on the sides to form pigtails. Facial features are painted on and each doll wears a matching fabric dress. The two are joined together by stitching the right hand of one doll to the left hand of the other. Attached to the front of the connected hands is a scented heart made of cardboard. A three inch ribbon loop is woven into the heart allowing the dolls to be hung over a doorknob or on the wall.

In general, a doll is a figure that physically represents the appearance of a human being. According to the Explanatory Notes for 9502, a doll may be designed for decorative purposes, i.e., a boudoir doll, mascot doll, etc. The above described figures meet the definition for the doll provision and therefore are classifiable as such. Your sample is being returned as requested.

The applicable subheading for article #9503107, stuffed dolls, will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls represent-ing only human beings and parts and accessories thereof: whether or not dressed: stuffed. The rate of duty will be free.

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. Please ensure that these requirements are met.

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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