CLA-2-95:S:N:N3D:225-852240
TARIFF NOS.: 9502.10.2000; 9902.95.01
Mr. Robert L. Follick
Follick & Bessich, P.C.
225 Broadway, Suite 500
New York, New York 10007
RE: The tariff classification of five "Simpson" dolls from
China.
Dear Mr. Follick:
In your letter dated May 2, 1990 you requested a tariff
classification ruling on behalf of your client Equity Marketing,
Inc.
Although you requested a ruling on five dolls, only one
sample was provided. The prototype sample, which is being
returned as you requested, is of Homer Simpson, the father of the
Simpson television family. The ten inch doll has a vinyl head
and a textile body completely stuffed with poly fiber fill. If
all the other members of the Simpson family are made in the same
manner, they too will be stuffed dolls.
The applicable subheading for the 10 inch Homer Simpson 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.
Section 304 of the Tariff Act of 1930 as amended, states
that all articles entering the commerce of the United States must
be marked with the country of origin as permanently and
conspicuously as the article will permit. The sample submitted
to this office was found to be not legally marked.
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