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NY 862692

May 20, 1991

CLA-2-95:S:N:N3D:225 862692


TARIFF NO.: 9502.10.4000, 9505.90.6000

Mr. Gregory Todd Dinger
2150 Avon Drive
Florissant, MO 63033-1251

RE: The tariff classification of dolls and decorated egg shells from Czechoslovakia

Dear Mr. Dinger:

In your letter dated April 21, 1991, you requested a tariff classification ruling.

The samples submitted are referred to as corn-thatch dolls and hand-painted egg shells. The dolls are made of bleached and dried corn-husk. The corn-husk leaves are structured, so as to give the appearance of a human figure. The figures have brown hair and painted on eyes. The various styles all measure under 33 cm in height. The hand painted egg shells will be packaged five to a box.

The applicable subheading for the corn-thatch dolls will be 9502.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for dolls representing only human beings: whether or not dressed: other: not over 33 cm in height . The duty rate will be 12 percent ad valorem.

The applicable subheading for the egg shells will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem.

Articles classifiable under subheadings 9502.10.4000 and 9505.90.6000, HTS, which are products of Czechoslovakia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked with the country of origin as permanently and conspicuously as the article will permit. The samples submitted to this office were found to be not legally marked.

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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