CLA-2-95:OT:RR:NC:N4:424
Ms. Tina Immormino
Global Services of Nevada, Inc.
1607 Guilford Drive
Henderson, NV 89014
RE: The tariff classification of a Watchover Voodoo Doll from Thailand
Dear Ms. Immormino:
In your letter dated January 15, 2010, you requested a tariff classification ruling.
A sample of a Watchover Voodoo Doll, titled “Hanging Man,” was submitted with your inquiry. The Watchover Voodoo Doll “Hanging Man,” is a three-dimensional figure, measuring approximately 2 ½” in height, with arms, legs, an exaggerated large head with two beads for eyes and a noose around its neck. There is a tiny bell attached to the back of the item as well as a steel beaded/ball chain with a clasp which is threaded through the noose and allows it to be clipped on one’s bag, belt loop, etc. It is handmade, constructed of 100% cotton yarn and sold on a cardboard backing,
As opposed to a traditional voodoo doll which is used to wish bad karma upon a person, the Watchover Voodoo Doll is designed for “fun” and acts as a good luck charm. For instance, the submitted sample is meant “To destroy bad luck and start over again.” There are 72 figures in the series, each with its own design, personality and good fortune “power.”
While the packaging on the item states that it is “not a toy,” for tariff purposes, dolls can be designed for the amusement of children, but they also can be intended for decorative purposes, as in the instant case. Since the Watchover Voodoo Doll “Hanging Man” depicts a human likeness, it will be classified as a doll in Chapter 95 of the HTSUS. The sample is being retained for future reference.
The applicable subheading for the Watchover Voodoo Doll will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
In your request you also acknowledged that the sample was not legally marked and requested that Customs determine the correct country of origin marking. You stated that while the voodoo dolls are made in Thailand, they are then shipped to Taiwan where they are attached to the cardboard backing, which is made in Taiwan, and then imported into the United States.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Section 134.46, Customs Regulations (19 CFR 134.46), deals with cases in which the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appears on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin. In such a case, there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.
As the back of the packaging states both the abbreviation of “UK” for the United Kingdom as well as the locality “Redruth, Cornwall,” this triggers the special marking rules of 19 C.F.R. 134.46. To satisfy the close proximity requirement articulated in 134.46, the country of origin marking generally must appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears.
Since the item is only undergoing simple packing in Taiwan, this would not alter that the item is made in Thailand. The marking “Made in Thailand” on the packaging would be acceptable as long as it is conspicuous, legible and permanently marked on the same side or surface containing the terms “UK” and “Redruth, Cornwall” in at least a comparable size.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at (646) 733-3025.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division