CLA-2-95:S:N:N8:225 888325
Mr. Billy J. Gwin
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104
RE: The tariff classification of stuffed dolls and doll skins from
China
Dear Mr. Gwin:
In your letter dated July 14, 1993, you requested a tariff classifica-
tion ruling on behalf of your client Ace Novelty Co., Inc.
Two samples of stuffed dolls known as "Crash Dummies" were submitted
with your inquiry. The figures measure approximately 32 cm in height. The
entire body is made of fabric and is stuffed with traditional stuffing
material. The form consists of a head, torso, arms and legs. The nose and
mouth are made of felt material and the eyes are made of plastic.
In your letter you requested classification of the "Crash Dummies" as
toys representing creatures. This office, however, finds that they were
designed to represent human beings and therefore are considered dolls.
They do not possess any non-human characteristics such as wings, horns,
bolts, etc. which could exclude them from the doll provision. Your samples
are being returned as requested.
The applicable subheading for the "Crash Dummy" stuffed dolls will be
9502.10.2000, Harmonized Tariff Schedule of the United States (HTS), which
provides for dolls representing only human beings: whether or not dressed:
stuffed. The duty rate will be 12 percent ad valorem.
The applicable subheading for the "Crash Dummy" doll skins will be
9502.99.1000, Harmonized Tariff Schedule of the United States (HTS), which
provides for dolls representing only human beings and parts and accessories
thereof: other: skins for stuffed dolls. 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 transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport