CLA-2-95:S:N:N3D:225 872310
Mr. Richard J. Housman
James J. Boyle & Co.
7505 N.E. Ambassador Pl. Suite B
Portland, Oregon 97220
RE: The tariff classification of nesting dolls and nesting
animals from China
Dear Mr. Housman:
In your letter dated March 3, 1992, you requested a tariff
classification ruling on behalf of your client Authentic Models U.S.A.
Inc.
The subject samples are referred to as "Nesting Dolls". These
dolls are made of wood with painted on features and consist of five
figures per item. The heights range in size from 1 1/2 to 5 1/2 inches
tall. Four of the figures are hollow inside and separate at the mid
section allowing placement of the next smaller figure inside. The
smallest one is made of solid wood. Each piece is encapsuled one
inside another with the largest figure prevailing. The nested figures
are packaged with a fabric pouch measuring approximately 7 inches in
length and 5 inches in width at its maximum dimensions.
The first item number ND002 is called the "Fisherman". This
article consists of five figures representing a fisherman. Item number
ND061 is titled "Exhibition Cats" and depicts five cats. Item number
ND093 is known as "The Princess and the Frog". This article consists
of four representations of human characters and one representation of a
frog. Item number ND092 is referred to as the "Wizard of Oz" and
includes representations of the cowardly lion, Dorothy, the Tin man,
Scarecrow and Toto the dog. This set contains one doll and four
animal/creature figures.
Classification is based upon the General Rules of Interpreta-
tion. Specifically GRI 3(b) states "goods made up of different
components, and goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them their essential
character". In the case of "The Princess and the Frog" the four human
characters impart the essential character of the set. In the "Wizard
of Oz" set the essential character is imparted by the non-human figures
which are classified according to their constituent material. The
pouch is adapted for use with the nesting dolls in as much as it is
intended to store the figures between storytelling and would not
normally be sold separately.
The applicable subheading for item numbers ND002 and ND093 will be
9502.10.4000, Harmonized Tariff Schedule of the United States (HTS),
which provides for dolls representing only human beings: whether or not
dressed: other: not over 33 cm in height. The duty rate will be 12
percent ad valorem.
The applicable subheading for item numbers ND061 and ND092 will be
4420.10.0000, HTS, which provides for statuettes and other ornaments of
wood. The duty rate will be 5.1 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport