CLA-2-95:S:N:N3D:225-852115
TARIFF NOS.: 9502.10.2000; 9902.95.01; 9502.10.4000
Len Cirelli
DanDee
106 Harbor Drive
Jersey City, N.J. 07305-1596
RE: The tariff classification of two Bart Simpson dolls from
China and Thailand.
Dear Mr. Cirelli:
In your letter dated May 10, 1990 you requested a tariff
classification ruling.
Two samples were supplied. The first, style # 0852B, is called a
7" Bart Simpson Bean Bag Rag Doll. The actual sample is ten and a half
inches long fully extended and eight and a half inches in a sitting
position. The head, arms and legs are molded plastic. The torso is a
poly cotton fabric stuffed with polyester fiber fill. A small poly
cotton sack containing .7 ounces of polyethylene pellets is situated in
the seat of the doll to help maintain balance in the sitting position.
Although the pellets can be felt along the seat of the doll, the
essential character of this doll is stuffed.
The second sample, style # 0850, is called a 5 1/2 inch Bart
Simpson Clip-on Doll. The five inch character has an all vinyl body
with extended arms which can be clipped onto lapels, books, etc. The
doll has textile clothing, and an internal mechanism which can be
pressed to make the arms open.
The applicable subheading for the Bart Simpson Clip-on Doll will
be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS),
which provides for Dolls representing only human beings and parts and
accessories thereof: Dolls, whether of not dressed: Other: Not over 33
cm in height. The duty rate will be 12 percent ad valorem.
The applicable subheading for the Bart Simpson Bean Bag Doll will
be 9502.10.2000, Harmonized Tariff Schedule of the United States (HTS),
which provides for Dolls representing only human beings and parts and
accessories thereof: Dolls, whether of not dressed: Stuffed. The duty
rate will be 12 percent ad valorem.
Articles classifiable in HTS subheading 9502.10.2000 will be
eligible for duty free consideration in HTS subheading 9902.95.01, if
imported on or before December 31, 1990.
Articles classifiable under subheading 9502.10.2000, HTS, which
are products of Thailand are entitled to duty free treatment under the
Generalized System of Preferences (GSP) upon compliance with all
applicable regulations.
Section 304 of the Tariff Act of 1930 as amended, states that all
articles entering the commerce of the United States must be marked as
permanently and conspicuously as the article will permit. The samples
submitted to this office were found to be not legally marked. On the
bottom of your package are the words " Printed in Taiwan Contents Made
in China". It is not clear from this marking that the actual article
is made in China.
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