CLA-2-95:RR:NC:SP:225 D89589
Mr. Roger J. Crain, President
Customs Science Services, Inc.
3506 Frederick Place
Kensington, MD 20895-3405
RE: The tariff classification of a stuffed doll from St. Lucia
Dear Mr. Crain:
In your letter dated March 17, 1999, you requested a tariff classification ruling on behalf of Ms. Wendy Kaufman.
The subject article, “Hanukkah Hannah,” is a stuffed doll depicting a little girl wearing a dress with Hanukkah symbols. A sample of the doll was submitted to this office and is being returned per your request. The doll is constructed entirely from textile products. According to your letter, fabric of U.S. origin will be shipped to St. Lucia where it will be further worked with other materials of CBI origin (yarn, stuffing, etc.) into the finished doll. Details of the manufacturing operation were not supplied.
The applicable subheading for “Hanukkah Hannah” will be 9502.10.0010, 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: stuffed. The rate of duty will be free.
At this time, articles classified in HTS 9502.10.0010 are not subject to quota restraints or visa requirements.
In addition to a classification ruling, you have also inquired as to the eligibility of the dolls under the Caribbean Basin Economic Recovery Act (CBI) and/or Heading 9802. You specifically asked if the U.S. fabric must be cut to shape in order to qualify for this benefit.
Products eligible for duty free consideration under the CBI are designated in the Special Column of the tariff with an "E" or "E*" in parentheses. Heading 9502 is not so designated in the tariff under that Act. However, since your merchandise is eligible for duty free entry under the General Column 1 rate of duty, the issue of CBI eligibility appears to be irrelevant. Therefore, whether you decide to cut the fabric into shape in the U.S. or, perform this operation overseas, the merchandise at issue will remain duty free upon entry into the U.S.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division