&&This item is a styling dolls head representing a human head. It is used to aid in the practical training of cosmetology students. The hair on the head is not removable, nor is it retractable. All parts of the head are attached to the plastic base, which can be attached to a table, stand or other device.

&&You have proposed that the Styling Dolls Head be classified as 9503.0090.18 which covers “parts of dolls representing only human beings”.&&&&The descriptive information provided within the Advance Ruling request notes that this item is “used to aid practicum for cosmetology students” and, therefore, is not a “doll”, within the scope of heading 95.03. This item is not a toy for the amusement or entertainment of children.&&&&The item under review falls within the scope of heading 90.23 (more specifically, 9023.00.00.00), which covers “Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses”.&&