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NY 860473

March 8, 1991

CLA-2-95:S:N:N3D:225 860473


TARIFF NO.: 9502.10.8000

Mr. James Chan, Ph.D.
Rennoc Corporation
3501 S.E. Boulevard
Vineland, N.J. 08360-7789

RE: The tariff classification of a doll from China, Taiwan, Thailand or the Philippines

Dear Mr. Chan:

In your letter dated February 10, 1991, you requested a tariff classification ruling.

The sample submitted, style number 60502, is called an "Old World Santa" centerpiece. The centerpiece will be used as a Christmas decoration. It is described as 14 inches tall and resembles a man with white hair and full beard. He is wearing a long red robe trimmed in gold at the cuffs and a long green velvet hooded cape. He carries a wooden toy train, toy soldier and snowman. The head of the doll is made of porcelain. The body is made of a piece of plastic which is cone shaped and wrapped with foam. The doll's torso is not stuffed. Despite the fact that this item may be used as a centerpiece, it is clearly identifiable as a decorative doll.

The applicable subheading for the doll will be 9502.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: other: other. The duty rate will be 12 percent ad valorem.

Section 304 of the Tariff Act of 1930 as ammended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The sample submitted to this office was found to be not legally marked.

Articles classifiable under subheading 9502.10.8000, HTS, which are products of Thailand and the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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