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NY 860017

February 4, 1991



TARIFF NO.: 9502.10.2000

Ms. Christine Bennett
The Dolling Mfg. Co. Ltd.
14805 - 119th Avenue
Edmonton, Alberta T5L 2N9, Canada

RE: The tariff classification of a stuffed doll from Canada.

Dear Ms. Bennett:

In your letter dated January 15, 1991, you requested a tariff classification ruling.

Submitted with your inquiry was a sample of the merchandise known as a "Calendar Clown". Each clown is approximately 22 inches tall and completely composed of textile materials. The head is composed of a satin shell with fiberfill stuffing as are the arms and hands. The torso, from the neck to the groin, is broadcloth with a fiberfill stuffing. The legs and feet have the same composition. The doll is clothed in a traditional baggy clown suit with lace, ribbon, and pom-pom ornamentation. The head is surrounded by yarn hair and is topped with a textile hat complete with a feather. A traditional clown's face has been painted on.

While the doll is called a "Calendar Clown", there is no calendar anywhere on the doll. Each month of the year will have a similar clown doll wearing colors that reflect either a holiday during that month or a change in seasons. According to your letter and submitted photographs, you also have a "Neon Clown" collection and a "Country Clown" collection that are similar to the "Calendar Clown". The only difference is the use of an all broadcloth shell on the other collections.

The applicable subheading for the clown doll 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.

Goods classifiable under subheading 9502.10.2000, HTS, which have originated in the territory of Canada, will be entitled to an 8.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In addition, 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, 1992.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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