Mr. Neil I. Yeschin
All Nations Forwarding Import Co.
248-06 Rockaway Blvd.
Jamaica, N.Y. 11442

RE: The tariff classification of a doll from China or Hong Kong.

Dear Mr. Yeschin:

In your letter dated March 22, 1990, on behalf of Lovee Doll and Toy Inc., you requested a tariff classification ruling.

The sample submitted with you inquiry was of a doll that had been sent in for a previous binding ruling. In the current letter you claim that the doll has been modified and this was a new design similar to the old with certain modifications in the stuffing process.

The current doll is approximately 14 inches in height and has a plastic head. The torso, from the neck to the groin is loosely, semi-stuffed on three sides. Internally, in the center of the torso is a large plastic voice box that allows the doll to laugh when her foot is tickled. It is your claim that the size of the voice box in the torso cavity has been made smaller and the stuffing in the torso increased.

It is the opinion of this office that the size of the voice box is not significantly smaller and still dominates the torso, giving the doll a distinctly hard shape and feel. Additionally, the added stuffing on the back of the doll is simply a slab of foam used to cover the back of a voice box. Slabs of foam are not considered traditional stuffing materials, they are instead considered wrapping, and the provision calls for stuffed dolls not those that had been wrapped.

Finally, it has been the position of this office that resubmitted articles must have some specific markings on the doll itself to be able to discern them from the original doll submitted. This doll, except for hair color is the exact bodily duplicate of the doll submitted with the prior ruling request.

The applicable subheading for the doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls, representing only human beings: whether or not dressed: other: other: other. The duty rate will be 12 percent ad valorem. 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
New York Seaport