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NY 860104

February 11, 1991

CLA-2-95:S:N:N3D:225 860104
TARIFF NO.: 9502.10.4000

Ms. Anna J. Hettinger
Expeditors International of WA., Inc.
5180 A Smith Road
Denver, CO. 80216

RE: The tariff classification of fabric mache dolls from Taiwan

Dear Ms. Hettinger:

In your letter dated January 24, 1991, you requested a tariff classification ruling on behalf of your client Silver Deer Ltd.

Your inquiry included a brochure containing pictures of the three articles to be classified. Each item is a Santa Claus figure standing approximately 30 1/2 cm tall. According to your letter the figures are made of fabric mache. The first, item number 00140, is known as "Cornucopia Santa". The figure has blue eyes, a white beard, white hair and eyebrows. He wears a hooded cloak of blue with a white trim. In one hand he holds a horn and in the other a garland of pine boughs.

The next item, number 00148, is known as "Spirit Santa". His facial features are similar to item 00140. He is dressed in a red robe and hat trimmed in white. In his left hand he is holding a long list and in his right he holds the rope from a sack of gifts hung over his shoulder.

The final item, number 00156, is known as "Tannenbaum Santa". He too has facial features similar to the other Santas. He is dressed in a long red robe trimmed in white and wears a crown of holly leaves. He carries a small fir tree in one hand and in the other holds the rope from a sack swung over the back of his shoulder.

The applicable subheading for the fabric mache dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other: not over 33 cm in height. 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.


Jean F. Maguire
Area Director

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