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
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
Jean F. Maguire
New York Seaport