CLA-2-95:S:N:N3D:225-852144
TARIFF NOS.: 9502.10.2000; 9902.95.01
Arthur T. Downey
Johnson & Gibbs
1001 Pennsylvania Avenue, N.W.
Suite 745
Washington, D.C. 20004
RE: The tariff classification of a stuffed doll called "Patty
Cake" from Taiwan
Dear Mr. Downey:
In your letter dated May 2, 1990 you requested a tariff
classification ruling on behalf of your client, Georgetown
Collection, Inc.
The item, a sixteen inch tall stuffed doll called "Patty
Cake" depicts a brown-haired, blue-eyed little girl dressed in a
peach-colored corduroy jumpsuit. Underneath, she wears a white
buttoned blouse with a lace collar and cuffs. The doll, designed
in a sitting position has a porcelain head which extends into a
harness that stops well above the armpit level in the front and
above the top of the shoulder blades in the back. The arms, from
below the elbows down, and the legs, from below the knees down,
are also porcelain. The torso is textile and fully distended and
stuffed with shredded polyester material.
The applicable subheading for "Patty Cake" 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 or not dressed:
Stuffed. The duty rate will be 12 percent ad valorem.
Merchandise classifiable in HTS subheading 9502.10.2000,
will be eligible for duty free consideration under HTS subheading
9902.95.01, if imported on or before December 31, 1990.
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