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March 19, 1999

CLA-2-95:RR:NC:SP:225 D88367


TARIFF NO.: 9502.99.0000

Ms. Cathy Zickefoose
Lee Middleton Original Dolls, Inc.
1301 Washington Boulevard
Belpre, Ohio 45714

RE: The tariff classification of doll bodies from Hong Kong

Dear Ms. Zickefoose:

In your letter dated February 16, 1999, received in this office on February 24, 1999, you requested a tariff classification ruling.

The product is a weighted doll’s body skin, for which you have submitted a sample. The body skin is made of broadcloth and is filled with nylon bags of pellets made of linear low-density polyethylene. In a phone conversation, you indicated that the pellet bags would be firmly secured, abroad, inside the body skin. The body is jointed at the shoulders and hips and is gathered at the neck, hands and feet with a sewn-in plastic tie. Upon importation, your company will stuff the remaining body cavity with polyfil and complete the necessary assembly operation.

The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1 of the HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. . . ." Chapter 95 note 3 states that "Subject to note 1, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles". As you have suggested, the doll body skins are considered parts of dolls within Chapter 95.

The applicable subheading for the weighted doll skins will be 9502.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: parts and accessories: other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028.


Robert B. Swierupski

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