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NY 855260

September 5, 1990

CLA-2-95:S:N:N3D:225 855260


TARIFF NO.: 9502.10.2000

Mr. James Chan
Rennoc Animations, Inc.
3501 S.E. Boulevard
Vineland, New Jersey 08360-7789

RE: The tariff classification of a stuffed Santa doll from China

Dear Mr. Chan:

In your letter dated August 6, 1990, you requested a tariff classification ruling.

The sample submitted, style number 60110R, is a stuffed Santa Claus doll. The doll measures approximately 20 inches in height. He is wearing a traditional Santa outfit made of nylon flocked material. All clothing is permanently attached. His coat and hat are red, with a white imitation fur trim. A wide black belt, around his waist, buckles in front. He is wearing long red pants that are tucked in black boots. His mittens and boots are made of plastic material.

The doll's head is made of plastic, while the torso and extremities are stuffed with polyester filling. He has long, curly, white hair with a full beard. His facial features consist of red lips, rosy cheeks, blue eyes and white eyebrows. His eyes are framed with gold wire, simulating glasses.

The applicable subheading for the stuffed Santa 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.

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.


Jean F. Maguire
Area Director

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